Govt starts Registration for GST Practitioners [Read Format]

GST Practitioners Exam - GST Practitioners

With the re-opening of GSTN window for fresh registration of New Companies, E-Commerce Operators and for existing Excise, Service Tax, VAT taxpayers, the Government has opened registration for GST Practitioners also.

Section 48 of the CGST Act provides for the authorisation of an eligible person to act as approved GST practitioner. As per the provision, a registered person may authorise an approved GST practitioner to furnish information, on his behalf, to the government. The manner of approval of goods and services tax practitioners, their eligibility conditions, duties and obligations, manner of removal and other conditions relevant for their functioning have been prescribed in the Rule 24 and 25 of the Return Rules.

Standardised formats from GST PCT-1 to GST PCT- 5 have been prescribed for making application for enrolment as GST practitioner, certificate of enrolment, show cause notice for disqualification, order of rejection of application of enrolment, list of approved GST practitioners, authorisation letter and withdrawal of authorisation. A goods and services tax practitioner enrolled in any State or Union Territory shall be treated as enrolled in the other States/Union territories.

The prescribed format for making application to get enrolled as a GST Practitioner is available with the Official website of the CBEC.

Read the GST Practitioners Format below.

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