The Central Board of Excise and Customs (CBEC), on Wednesday declared Assistant Commissioner/ Deputy Commissioner, having jurisdiction over the place as the authorized officer for enrollment of GST Practitioners under the Central Goods and Services Tax Act, 2017.
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.
As per the circular issued by the Board, the applicants shall file FORM GST PCT-1 to the authorized Officer. The Officer can either accept or reject the application so submitted.
The Borad also clarified that the applicant shall be at liberty to choose either the Centre or the State as the enrolling authority. “The choice will have to be specified by the applicant in Item 1 of Part B of FORM GST PCT-1,” it said.
Read the Full Text of the Circular Below
