Developed or developing world is moving towards specially skilled tax professionals as more & more transparency is required in every aspect for collection and payment of tax. Deep understanding of the intricate provisions of the tax is absolutely necessary for proper compliance by the assessee as well as implementation by the officers who have been entrusted with the pious duty for collection of right amount of tax. Deep and correct understanding of the tax law by a qualified expert in the field is beneficial for its correct administration.

Advisors to the Assessee & Business should be fully competent and professionally trained, so as to understand the intricate provisions and the complex requirement of compliance and procedures. The necessary skill and understanding of the law including Goods & Service Tax Law is available with Tax Advocates while the Chartered Accountants are experts in the field of procedural compliances and preparations of statements and returns under the GST. Large number of Tax Advocates and Chartered Accountants are available in every part of the country who can properly advise the assessee in respect to Goods & Service Tax.

The conditions prevalent just after Independence in 1947 when Local Sales Tax Law was introduced or in 1956 when Central Sales Tax Law was introduced has been considerably changed over the period of time. Four years course of Law with specialization in tax as controlled with Bar Council of India as well as course of Chartered Accountancy is under control of ICAI have produced lakhs of qualified professionals over the period of 70 years.

In this modern and developing country there is absolutely no need of a non-skilled, un-qualified so-called ‘Tax Practitioner’ to be permitted by specific provision under GST Act to advise the assessee and file Monthly/Annual Returns.

The Advocate having specialization in Tax as monitored and controlled by the Bar Council of India as well as registered as an Advocate with State Bar Council should only be allowed to practice Law as per the Provisions of the Advocates Act 1961.  Similarly, the qualified Chartered Accountant who is also registered as member of ICAI should be allowed to advise on procedural aspects as well as preparation of the statements and Monthly/Annual Returns under GST. Both these statutory bodies created by the Parliament with their respective controlling Law like Advocates Act 1961 or the ICAI Act of 1956 are already existing in modern India. Under these respective Acts the professionally qualified registered members either as an Advocate or Chartered Accountant has to perform its professional duties within framework of Law. If any mal-practice is reported by the Government or by the Assessee the action can be taken by the controlling bodies against the erring qualified professional registered with such statutory body.

While, the so-called Tax Practitioner who are non-qualified person does not come under any Law which could monitor their functioning whether they are ethically, morally or transparently advising their assessee and getting the due amount of tax paid to the Government Exchequer. We cannot deny the wisdom of the words i.e. “lack of knowledge leads to suppression resulting corruption”. Since, such persons are mostly non-competent being non-qualified they are not able to successfully withhold the undue pressure and un-reasonable demand/mal-practice of the Revenue Collection Officer. Such non-qualified, non-professional and non-skilled so-called ‘Tax Practitioners’ bow-down before the non-reasonable demands of some vicious minds of Revenue Officers which creates a wrong atmosphere through-out the country. Due to such wrong practices prevalent in the Revenue Department which has become a rule, other assessee’s who are fully complying the Law and following the procedures under proper professional legal Advise also have to follow in line of corruption or otherwise suffer.

The implementation of GST in this developing country at this juncture is a transformation for which we have to take drastic decisions. The mind-set of the stakeholders can be changed when only qualified professionals are allowed to advise and practice law of Goods & Service Tax.

Further, only Advocate registered with the Bar Council of India should be allowed to practice law and deal with legal matters before the Goods & Service Tax Authorities starting from Assessment stage till Tribunal whereas the Chartered Accountants should only be allowed to perform procedural compliance vis-à-vis maintenance of Accounts and preparation of statements and Annexures etc. for proper scrutiny of Accounts to verify correct payment of Goods & Service Tax.

As per the experience of various countries, Goods & Service Tax needs high level of compliance for its smooth functioning, otherwise it may create havoc for the assessee and the citizens of the country including the Government. So, only qualified and competent registered professional under the control of statutory bodies like Bar Council of India should only be permitted to practice Law of GST, no intrusion of any kind will be beneficial for the country at large.

Mukul Gupta
9811023739
Mukulgupta@sharnamlegal.com

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