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GOODS AND SERVICES TAX RULES, 2017 - GOODS AND SERVICE TAX PRACTITIONER FORMATS
Goods and Services Tax Practitioner enrollment, disqualification procedures, authorization and consent requirements for filing and representation. Prescribes formats and procedures for GST Practitioner enrolment, including required identity and professional details, Aadhaar authentication consent, declaration and system acknowledgements; authorisation and consent mechanisms defining permitted practitioner activities for specified GSTINs; and a disciplinary regime with show cause notices, hearings, ex parte consequences, and orders for rejection or cancellation of enrolment.
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