GST enrolment certificate for tax return preparers prescribes identification, contact, validity and digital signature requirements. The draft enrolment certificate for a Tax Return Preparer under the GST return framework prescribes required identification and authentication elements: enrolment number; PAN and PAN for provisional ID; legal name of the taxable person and preparer; address and contact details; date of issue and validity period; office designation; place; and digital signature and name/designation of the enrolment authority.
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Provisions expressly mentioned in the judgment/order text.
GST enrolment certificate for tax return preparers prescribes identification, contact, validity and digital signature requirements.
The draft enrolment certificate for a Tax Return Preparer under the GST return framework prescribes required identification and authentication elements: enrolment number; PAN and PAN for provisional ID; legal name of the taxable person and preparer; address and contact details; date of issue and validity period; office designation; place; and digital signature and name/designation of the enrolment authority.
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