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of <h1>Entities Must Submit Form GST ENR-01 for Enrolment Under Section 35(2) of GST Accounts and Records Rules.</h1> Application for enrolment under Section 35(2) involves submitting Form GST ENR-01, as outlined in the GST Accounts and Records Final Draft Rules dated June 11, 2017. This statutory provision pertains to the legislative framework governing taxation, specifically addressing the requirements for maintaining accounts and records under the Goods and Services Tax (GST) regime. The form and rules provide the necessary guidelines and procedures for entities seeking enrolment for compliance with GST regulations.
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