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As per rule 60(2) of The Kerala General Sales Tax (KGST), any commerce graduate shall become a Tax
Practitioner, and the State Government shall provide a certificate to the trained Commerce Graduate enrolling
him as “ Tax Practitioner. Anyone possessing such a certificate can present books of accounts for a client
before any Assessing Authority and file petitions regarding Sales Tax and Agricultural Income Tax, up to
tribunal. KGST Act 1963 stipulates that every dealer whose annual turn over is above Rs. 100000 should obtain
a Sales Tax Registration certificate from the respective Sales Tax Authority. Traders who make Inter-Sate
Transactions have to obtain CST Registration also.
His/Her Duty
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To assist the dealer to register their business with the authority under KGST and CST
Acts.
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To prepare properly the dealers accounts and other
documents.
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To present those books and accounts and other documents before the assessing authority in time on behalf of the
dealer.
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To help the businessmen to secure maximum sales tax exemption for the goods allowed by law and to get investment
subsidy.
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To submit monthly and annual returns to authorities in
time.
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To prepare Project Reports to secure loans from Banks and to prepare Balance sheet, Profit and Loss Account and Budget for the ensuing
year.
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To advise the dealer on matters of tax and
assessments to file appeals and petitions on behalf of the dealer on matters of over-assessment and arbitrary assessment.
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