GST Practitioner registration procedure sets filing, jurisdiction, verification, query, and approval timelines through the common portal. Standard operating procedure for GST Practitioner applications requires filing Form GST PCT-01 on the GST Common Portal, generation of ARN, transmission to the relevant systems, and routing to the jurisdictional officer. The officer may reassign an incorrect jurisdiction within seven working days or assign the matter to a subordinate for examination within three working days. If assigned, the designated officer must submit an inspection report within ten working days. The officer may approve the application or raise a query for deficiencies, with time limits for approval, response, and final approval or rejection. Verification covers qualification, address, and, where applicable, prior registration as a practitioner under the earlier tax regime.
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.
GST Practitioner registration procedure sets filing, jurisdiction, verification, query, and approval timelines through the common portal.
Standard operating procedure for GST Practitioner applications requires filing Form GST PCT-01 on the GST Common Portal, generation of ARN, transmission to the relevant systems, and routing to the jurisdictional officer. The officer may reassign an incorrect jurisdiction within seven working days or assign the matter to a subordinate for examination within three working days. If assigned, the designated officer must submit an inspection report within ten working days. The officer may approve the application or raise a query for deficiencies, with time limits for approval, response, and final approval or rejection. Verification covers qualification, address, and, where applicable, prior registration as a practitioner under the earlier tax regime.
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