- 06/11/2016 at 3:47 pm #6833
“Tax Return Preparer or TRP” under GST means any person who has been approved to act as a Tax Return Preparer under the scheme framed under section 34 of Goods and Services Act.
A taxable person may prepare and submit his GST returns himself or can use services of a Tax Return Prepare (TRP).
A Tax Return Preparer can undertake any or all of the following activities on behalf of a taxable person, if so authorized by the taxable person to-
- furnish details of outward and inward supplies;
- furnish monthly, quarterly, annual or final return;
- make payments for credit into the electronic cash ledger;
- file a claim for refund; and
- file an application for amendment or cancellation of registration.
The process for filing return through TRP is given below
- A TRP will have to be chosen by the taxpayer out of TRPs registered with respective State tax authorities/CBEC. (taxpayer will have the option to change TRP any time);
- The TRPs registered with tax authorities will be provided separate user ID and password;
- Using his own user Id and password, the TRP will prepare the return in prescribed format on the basis of the information furnished to him by the taxable person. The legal responsibility of the correctness of information contained in the return prepared by the TRP will rest with the taxable person only and the TRP shall not be liable for any errors or incorrect information;
- The TRP will be able to upload all types of return, based on the information provided by the taxpayer who has authorized him to do so at the portal;
- The system will generate an email and SMS having basic data of return and send the same to the taxpayer;
- The taxpayer can accept the correctness of the return and submit the same by just clicking on the link provided in the e-mail. In case he does not respond to the e-mail, return will be considered as not submitted;
- In case taxpayer wants to respond to the SMS, he may do so by replying YES and mention the OTP sent alongwith the SMS. In case he does not respond to the SMS, return will be considered as not submitted;
Obligation of taxable person
Any taxable person opting to furnish his return through a Tax Return Preparer shall give his consent in Form No. GST TRP – 6 to any Tax Return Preparer and furnish his return and before confirming submission of any statement, ensure that the facts mentioned in the return are true and correct.
Obligation of Tax Return Preparer
The Tax Return Preparer shall prepare the statements with due diligence and affix his digital signature on the statements prepared by him or electronically verify using his credentials.
Appearance by Tax Return Preparer
A Tax Return Preparer, whose name is entered in the list maintained in the Common Portal, shall be entitled to attend before any authority in connection with any proceedings under the Act on behalf of any taxable person. He shall produce before the authority a copy of the authorization given by the taxable person in Form No. GST TRP – 6.
Source Credit: Balakrishna & Co Chartered Accountants and Tax Return Preparer (TRP) in Bangalore
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