Enrolling authority designation: Joint Commissioner empowered to approve or reject GST Practitioner enrolment applications. The Joint Commissioner with jurisdiction over the address declared in the enrolment application is authorized to approve or reject Goods and Services Tax Practitioner applications filed in FORM GST PCT-1. Applicants may choose either the Centre or the State as the enrolling authority and must indicate that choice in Item 1 of Part B of the form.
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.
Enrolling authority designation: Joint Commissioner empowered to approve or reject GST Practitioner enrolment applications.
The Joint Commissioner with jurisdiction over the address declared in the enrolment application is authorized to approve or reject Goods and Services Tax Practitioner applications filed in FORM GST PCT-1. Applicants may choose either the Centre or the State as the enrolling authority and must indicate that choice in Item 1 of Part B of the form.
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