Authorized officer for GST practitioner enrolment defined; applicants may choose Centre or State and must indicate that choice. Assistant Commissioner or Deputy Commissioner having jurisdiction over the address declared in FORM GST PCT-1 is specified as the authorized officer to approve or reject enrolment applications for Goods and Services Tax Practitioner; applicants may choose Centre or State as enrolling authority and must specify that choice in Item 1 of Part B of FORM GST PCT-1.
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.
Authorized officer for GST practitioner enrolment defined; applicants may choose Centre or State and must indicate that choice.
Assistant Commissioner or Deputy Commissioner having jurisdiction over the address declared in FORM GST PCT-1 is specified as the authorized officer to approve or reject enrolment applications for Goods and Services Tax Practitioner; applicants may choose Centre or State as enrolling authority and must specify that choice in Item 1 of Part B of FORM GST PCT-1.
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 
