To cater the needs of tax payers who are not IT savvy, following facilities shall be made available: –
- GST Practitioners:
- A taxable person may prepare his registration application /returns himself or can approach the GST Practitioner for assistance.
- GST Practitioner will prepare the said registration document / return in prescribed format on the basis of the information furnished to him by the taxable person.
- The legal responsibility of the correctness of information contained in the forms prepared by the GST Practitioner will rest with the registered person only and the GST Practitioner shall not be liable for any errors or incorrect information.
- Facilitation Centre (FC):
- shall be responsible for the digitization and/or uploading of the forms and documents including summary sheet duly signed by the Authorized Signatory and given to it by the taxable person.
- After uploading the data on common portal using the ID and Password of FC, a print-out of acknowledgement will be taken and signed by the FC and handed over to the taxable person for his records.
- The FC will scan and upload the summary sheet duly signed by the Authorized Signatory
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