The Chairperson of the Central Board of Indirect Taxes and Customs ( CBIC ), Mrs. Vanaja N Sarna recently asked the officials to expedite the process of approval of GST Practitioners.
In a communication addressing the officials of CBIC, the chairperson said that “I would also urge the officers to expedite the process of approval of GST Practitioners. A proactive approach in facilitating the enrolment and helping the applicants, in case they have committed any bona fide mistakes while making application, will only further our cause of achieving a trade-friendly image for the department.”
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.
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