Goods and Services Tax Practitioner authorization enables a practitioner to perform listed tax activities for a named GSTIN with written consent. Form GST PCT-05 records a taxpayer's authorization or withdrawal of authorization for a Goods and Services Tax Practitioner to perform specified ... Summary
Goods and Services Tax Practitioner authorization enables a practitioner to perform listed tax activities for a named GSTIN with written consent.
Form GST PCT-05 records a taxpayer's authorization or withdrawal of authorization for a Goods and Services Tax Practitioner to perform specified activities for a stated GSTIN, requiring the principal's signature, identification of permitted activities (returns, supply details, cash ledger deposits, refund claims, registration amendments), and an attached practitioner consent with signature and enrolment number.
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