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10 GNLU J.L. Dev. & Pol. 139 (2020)
Critical Analysis of the Legal Manner of GST PCT

handle is hein.journals/gnlujldp10 and id is 356 raw text is: Critical Analysis of the Legal Manner of GST PCT -Kritika Tekwani & Rinku Raghuvanshi A bstract-With the introduction of GST Law in 2017, GST replaced various taxes and levies and came as a single indirect tax. To discharge the GST compliances on behalf of the taxpayers the need for Goods and Services Tax Practitioner (GST PCT) has been increased. These practitioners play a very crucial role in the execution of GST formalities. The objectives of this research paper are to do a critical analysis of the legal aspect for GST PCT and to study the responsibilities of a GST PCT. This paper focuses on the qualification to become a GST PCT. In the CGST Act 2017, there are several provisions and laws associated with GST PCT. This study also points out the GST activities performed by the GST PCT. This research paper reports that the GST PCT has to face various key issues while doing the GST practices. Researchers have critically analyzed the legal aspect of GST PCT. Some recommendations have also been provided in this research study including furnish correct return details, avoid GST evasion practices, etc. Key Words: Goods and Services Tax, Practitioners, Practices, GST PCT. 1. INTRODUCTION The enactment of new indirect tax law, has created the demand for skilled professionals to discharge the GST compliances effectively and correctly.

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