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of <h1>Guidelines for GST Practitioner Enrollment: Eligibility, Application, and Examination Under Section 48 and Rule 83 of CGST Rules.</h1> The guidelines for enrolling as a Goods and Services Tax (GST) Practitioner under Section 48 and Rule 83 of the CGST Rules. Eligibility criteria include being an Indian citizen, of sound mind, not insolvent, and not convicted by a court. Applicants must also meet specific educational or professional qualifications. The process involves electronic application and potential approval or rejection by an authorized officer. GST Practitioners must pass examinations to maintain their status and can be disqualified for misconduct. They are authorized to perform various tax-related activities on behalf of registered persons, who retain responsibility for the accuracy of submitted information. Enrolled practitioners can represent individuals in proceedings, provided they have proper authorization.
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