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<h1>Rule 24: Steps to Enroll as GST Practitioner, Application via FORM GST PCT-01, Responsibilities, and Misconduct Consequences</h1> Rule 24 outlines the provisions for enrolling as a Goods and Services Tax (GST) practitioner. Individuals can apply electronically via FORM GST PCT-01 if they meet specific criteria, such as being a citizen of India and having certain educational or professional qualifications. Successful applicants receive a certificate in FORM GST PCT-02. Enrolment remains valid unless canceled, and practitioners must pass periodic examinations. Misconduct can lead to disqualification, with appeal options available. GST practitioners can perform various tasks for registered persons, such as filing returns and making amendments, with required confirmations from the registered person. Practitioners must ensure accuracy and affix their digital signatures on submitted documents.