Enrolling authority for GST Practitioners: jurisdictional Assistant/Deputy Commissioner may approve or reject applications per FORM GST PCT-I. The Assistant Commissioner/Deputy Commissioner having jurisdiction over the address declared in FORM GST PCT-I is the officer authorized to approve or reject enrolment applications for Goods and Services Tax Practitioners; applicants may choose Centre or State as the enrolling authority and must specify that choice in Item 1 of Part B of FORM GST PCT-I.
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 for GST Practitioners: jurisdictional Assistant/Deputy Commissioner may approve or reject applications per FORM GST PCT-I.
The Assistant Commissioner/Deputy Commissioner having jurisdiction over the address declared in FORM GST PCT-I is the officer authorized to approve or reject enrolment applications for Goods and Services Tax Practitioners; applicants may choose Centre or State as the enrolling authority and must specify that choice in Item 1 of Part B of FORM GST PCT-I.
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