GST practitioner authorisation allows representatives to file returns and applications, while registered persons retain ultimate responsibility for accuracy.

Eligibility and enrolment of GST practitioners require citizenship, sound mind, absence of insolvency or conviction, and prescribed professional or academic qualifications; applications are filed in GST PCT-01 and enrollment certified in GST PCT-02. Continued enrollment requires passing a prescribed examination; misconduct may lead to disqualification after a show cause notice, with appeal to the Commissioner. A registered person must authorise a practitioner in GST PCT-05, practitioners must seek confirmation by email or SMS before filing and digitally sign or verify statements, and the registered person remains responsible for accuracy of returns.

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