GST practitioner enrolment requires specified professional qualifications, identity authentication, documentary proof and a verified application acknowledgement. Enrolment as a Goods and Services Tax Practitioner requires submission of Form GST PCT-01 to the Centre or State enrolling authority, identifying the applicant by PAN and Aadhaar and specifying the category of eligibility (professional qualifications, specified degrees, retired officials, sales tax practitioners, tax return preparers or other notified examinations). The form requires membership or registration particulars, professional address, qualifying degree and affiliating university, documentary evidence where applicable, Aadhaar consent for authentication, a verification declaration including prescribed statements of personal status, and generates a system acknowledgement with an ARN upon digital submission.
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Provisions expressly mentioned in the judgment/order text.
GST practitioner enrolment requires specified professional qualifications, identity authentication, documentary proof and a verified application acknowledgement.
Enrolment as a Goods and Services Tax Practitioner requires submission of Form GST PCT-01 to the Centre or State enrolling authority, identifying the applicant by PAN and Aadhaar and specifying the category of eligibility (professional qualifications, specified degrees, retired officials, sales tax practitioners, tax return preparers or other notified examinations). The form requires membership or registration particulars, professional address, qualifying degree and affiliating university, documentary evidence where applicable, Aadhaar consent for authentication, a verification declaration including prescribed statements of personal status, and generates a system acknowledgement with an ARN upon digital submission.
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