Enrolment authority for GST practitioners: Deputy Commissioner IT-cum-system admin may approve or reject enrolment applications. Deputy Commissioner IT-cum-System Admin GST is specified as the authorised officer to approve or reject applications for enrolment as Goods and Services Tax Practitioners submitted in the prescribed enrolment form; applicants may choose either the Centre or the State as the enrolling authority and must indicate that choice in the form, and implementation difficulties must be reported to the issuing office.
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: Deputy Commissioner IT-cum-system admin may approve or reject enrolment applications.
Deputy Commissioner IT-cum-System Admin GST is specified as the authorised officer to approve or reject applications for enrolment as Goods and Services Tax Practitioners submitted in the prescribed enrolment form; applicants may choose either the Centre or the State as the enrolling authority and must indicate that choice in the form, and implementation difficulties must be reported to the issuing office.
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