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        GST - States

        Authorized officer for enrollment of Goods and Services Tax Practitioner.

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        Authorization to investigate GST Practitioner enrolment allows enquiry and issuance or rejection of certification under applicable rule. The Additional Commissioner of Commercial Taxes (Revision & Recovery) is authorised under sub rule (2) of rule 83 to make enquiries regarding electronic applications for enrolment as Goods and Services Tax Practitioner in FORM GST PCT 01 and to either issue the enrolment certificate in FORM GST PCT 02 or reject the application if the applicant is not qualified.
                          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.

                                Authorization to investigate GST Practitioner enrolment allows enquiry and issuance or rejection of certification under applicable rule.

                                The Additional Commissioner of Commercial Taxes (Revision & Recovery) is authorised under sub rule (2) of rule 83 to make enquiries regarding electronic applications for enrolment as Goods and Services Tax Practitioner in FORM GST PCT 01 and to either issue the enrolment certificate in FORM GST PCT 02 or reject the application if the applicant is not qualified.


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