Breaking News
New Delhi, February 26, 2026:
The Institute of Chartered Accountants of India (ICAI) has formally approached the President of the Goods and Services Tax Appellate Tribunal (GSTAT), Justice Sanjaya Kumar Mishra, seeking stricter verification norms for Chartered Accountants appearing as authorized representatives before the tribunal.
In a representation submitted by ICAI’s GST & Indirect Taxes Committee, the apex accounting body highlighted the need to ensure that only eligible Chartered Accountants holding a valid Certificate of Practice (CoP) are permitted to represent taxpayers in GSTAT proceedings.
Key Proposal by ICAI
ICAI has recommended that Chartered Accountants should be required to upload or furnish a copy of their Certificate of Practice at the time of filing the Memorandum of Appearance (GSTAT Form-04).
Currently, while the form requires a declaration regarding authorization, there is no mandatory system to verify or upload the CoP, which ICAI believes creates a gap in procedural compliance.
Legal Context
The institute referred to Section 116(2) of the CGST Act, 2017, which recognizes Chartered Accountants with a valid CoP as authorized representatives before appellate authorities. It also cited Rule 72 of GSTAT Procedure Rules, 2025, which governs appearance procedures.
Why This Matters
ICAI emphasized that introducing a CoP verification requirement would:
- Strengthen compliance with statutory provisions
- Prevent unauthorized or ineligible representation
- Enhance the credibility of proceedings before GSTAT
What’s Next
The proposal is currently under consideration by the GST Appellate Tribunal. If accepted, it could lead to procedural changes impacting thousands of tax professionals appearing before GSTAT across India.
Leave feedback about this