Goods and Services Tax Practitioner enrollment and portal authorisation require prescribed qualifications, client confirmation, and digital authentication. Eligibility to enrol as a goods and services tax practitioner requires Indian citizenship, sound mind, no insolvency or conviction, and satisfaction of prescribed service, enrolment, academic, or professional examination criteria. Applications are filed electronically in FORM GST PCT 01 and, after enquiry, qualified applicants are enrolled in FORM GST PCT 02. Enrolment is conditional on passing periodic examinations where required. Misconduct may lead to disqualification after notice and hearing, with a right to appeal. Registered persons must authorise practitioners on the Common Portal in FORM GST PCT 05; practitioners must obtain client confirmation for filings, prepare statements with due diligence, and authenticate submissions digitally.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Goods and Services Tax Practitioner enrollment and portal authorisation require prescribed qualifications, client confirmation, and digital authentication.
Eligibility to enrol as a goods and services tax practitioner requires Indian citizenship, sound mind, no insolvency or conviction, and satisfaction of prescribed service, enrolment, academic, or professional examination criteria. Applications are filed electronically in FORM GST PCT 01 and, after enquiry, qualified applicants are enrolled in FORM GST PCT 02. Enrolment is conditional on passing periodic examinations where required. Misconduct may lead to disqualification after notice and hearing, with a right to appeal. Registered persons must authorise practitioners on the Common Portal in FORM GST PCT 05; practitioners must obtain client confirmation for filings, prepare statements with due diligence, and authenticate submissions digitally.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
