FAQs on GST for Chartered Accountants

• May 31, 2019
• CA Chandan Agarwal's Office

Some FAQ Regarding GST matter :-

Can a practicing Chartered Accountant, who has enrolled as GST Practitioner can act as Tax Return Preparer for GST?

Yes, practicing Chartered Accountant can work as a Tax Return Preparer for GST.

Can a practicing Chartered Accountant, work as GST practitioner?

Yes, a member in practice can work as GST practitioner also.

Can a Practicing Chartered Accountant or CA Firm conduct training program on GST?

Yes, a Practicing Chartered Accountant or CA Firm can conduct but only for the existing clients.

Can a Practicing Chartered Accountant share presentation & updates on GST with the clients?

Yes, Practicing Chartered Accountant can share with the existing clients only, if he received enquiry from the proposed client than it can be shared with them also.

Can a member of ICAI provide GST Training to non-clients?

Yes, he can provide the training, if non-clients invite him for giving such training.

Can a Chartered Accountant be having COP and working as employee in CA Firm, can be enrolled as GST practitioner?

Yes, he can but subject to contractual obligations with the employer if any.

Can a GST Auditor is same as Statutory Auditor?

There is neither a ban under GST legislation nor under CA regulations. The restrictions for appointment of statutory auditor where fee for other services are more than the statutory audit fee is not applicable GST auditors. (Chapter IX of ICAI Guidelines).

Whether assesses can appoint joint auditors to conduct GST audit?

There is neither a ban in GST legislation nor under CA regulations. All joint auditors will have to sign audit report. If the auditors have different opinion, they should issue separate audit report [Refer SA 299].

Whether assesses has to appoint different auditors for his different registration or he can appoint single auditor for all its registrations?

It is at the discretion of the assesses.

Whether registration as GST Consultant is mandatory to Act as GST Auditor?

A chartered accountant who is responsible for writing or the maintenance of books of account of the assessee should not audit such assessee (Clause (4) of Part I of the Second Schedule to the Act).

• Internal auditor of an assessee cannot be appointed as his tax auditor (281st Council Meeting Resolution).
• A chartered accountant should not accept the GST audit of a person to whom he is indebted for more than Rs. 10,000/- (Chapter X of ICAI Guidelines).