Kumar further said a new functionality has been introduced on the portal that enables businesses to engage and disengage a GST Practitioner (GSTP). As many as 46,000 people have applied for enrolling themselves as GST Practitioner and central tax officers are in the process of validating their applications. “The list of practitioners would be put up on the GSTN portal and businesses can search for a GSTP in their locality and send request. The practitioner can then decide to accept it or reject,” Kumar said.
He added that once the business appoints a practitioner, any communication sent to the taxpayer would be automatically sent to the authorised GSTP as well. Besides, GSTN has come out with form REG-09 for registration of non-resident taxable persons who engage in supply of goods or services occasionally, but have no fixed place of business in India. All foreign exhibitors participating in fairs like IITF who also want to sell their goods are required to register as non-resident taxpayer, Kumar said.