Enrolment authority for GST Practitioners: jurisdictional deputy commissioner processes applications; applicants may choose Centre or State. Authority for enrolling or rejecting Goods and Services Tax Practitioner applications lies with the Deputy Commissioner/Assistant Commissioner having jurisdiction over the address declared in FORM GST PCT-1; applicants may choose either the Centre or the State as the enrolling authority and must specify 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.
Enrolment authority for GST Practitioners: jurisdictional deputy commissioner processes applications; applicants may choose Centre or State.
Authority for enrolling or rejecting Goods and Services Tax Practitioner applications lies with the Deputy Commissioner/Assistant Commissioner having jurisdiction over the address declared in FORM GST PCT-1; applicants may choose either the Centre or the State as the enrolling authority and must specify that choice in Item 1 of Part B of the form.
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