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of <h1>Form GST PCT-05: Authorize or Withdraw GST Practitioner for Filing, Deposits, and Amendments</h1> Form GST PCT-05 is used for authorizing or withdrawing authorization for a Goods and Services Tax (GST) Practitioner. The form allows a legal entity to authorize a GST Practitioner to perform specific activities such as filing returns, making deposits, applying for refunds, and handling registration amendments on their behalf. The consent of the GST Practitioner is required and must be attached. The form also includes sections for matching results of filed returns, detailing mismatches and duplicates that affect tax liabilities for the months of July, August, and September, with potential impacts on future returns.
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