You are engaged as a retainer in a company for looking after all secretarial compliances. With the advent of introduction of Goods and Services Tax (GST), though the company initially managed to handle this work, subsequ

Company Secretaries can play an important role in being an advisor and facilitator for due compliances under GST and be an asset to the general business community and corporate world. With their expertise in interpreting laws and skills to tackle and manage regulatory compliances under GST, Company Secretaries render value added services to the trade and industry while acting as extended arms of regulatory mechanism. A person having passed CS final examination is eligible for enrolment as GST Practitioner. Company Secretaries can provide guidance and advisory services to business entities to interpret GST laws and assist in effectively discharging various compliances under GST while undertaking activities like tax planning, maintenance of GST records, drafting legal documents like replying to show cause notices, impact analysis, etc. Though, the Company Secretaries cannot perform Audit in matters related to GST. But he can provide the following services: (i) Advisory services or strategic advisor: A Company Secretary can comprehensively interpret the law of GST and provide complete guidance and advisory to the business entities. Company Secretaries are more suited for their services because of their knowledge of laws and good communication skills. (ii) Tax Planning: Company Secretaries are competent to understand the impact of laws and its various alternatives and can be helpful in proper tax planning under GST. (iii) Procedural Compliances: Procedural Compliance includes registration, filing of returns, payments of taxes, assessment etc. Since, a Company Secretary is already playing the role of a Compliance Officer under various other laws, he can assist in the same under GST law also. (iv) Book/Record Keeping: Like any other tax laws, introduction of GST would also require proper record keeping and maintaining systematic records of credit of input/input service and its proper utilisation etc. (v) Representation: A Company Secretary can provide the service of representation with confidence because of practical exposure due to appearing before various competent authorities. (vi) Appellate work: Because of their legal bent of mind, a Company Secretary can provide better services in the field of appellate work.