"There is no distinction between GST Practitioner and Authorised Representative". Comment of the validity on the above statement, with reference to provision of Goods and Services Tax law.

Answer 4A(iii) The Statement "There is no distinction between GST Practitioner and Authorised Representative" is not valid. GST Practitioner and Authorised Representative are different person under GST. The distinction between Authorized Representative and GST Practitioner are as follows Basis GST Practitioner Authorised Representative Meaning GST Practitioner is a tax professional who can prepare returns and perform other activities on behalf of the person whom he is representing. An authorised representative means person who is authorised by a person to appear on his behalf for any proceedings under GST law before Appellate authority. Scope of work GST practitioner can be authorised for purposes like furnishing of returns, claiming refund, etc. and also for representation purposes. Authorised representative can appear before any appellate Authority/ Tribunal. Passing Exam For becoming a GST practitioner, a person is required to clear the prescribed examination. There is no concept of examination for becoming an authorised representative. Role An Authorised representative can become a GST Practitioner subject to passing out of prescribed examination. Any GST practitioner can also act as an authorised representative also.