Officer authorization for GST Practitioner enrollment: Assistant or Deputy Commissioner may approve or reject enrolment applications. The Assistant Commissioner/Deputy Commissioner having jurisdiction over the address declared in FORM GST PCT-1 is specified as the officer authorised to approve or reject applications for enrolment as Goods and Services Tax Practitioner; applicants may choose Centre or State as the enrolling authority and must indicate that choice on 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.
Officer authorization for GST Practitioner enrollment: Assistant or Deputy Commissioner may approve or reject enrolment applications.
The Assistant Commissioner/Deputy Commissioner having jurisdiction over the address declared in FORM GST PCT-1 is specified as the officer authorised to approve or reject applications for enrolment as Goods and Services Tax Practitioner; applicants may choose Centre or State as the enrolling authority and must indicate that choice on the form.
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