https://www.taxtmi.com/acts?id=24812 Eligibility to enrol as a goods and services tax practitioner requires Indian citizenship, sound mind, no insolvency or conviction, and satisfaction of prescribed service, enrolment, academic, or professional examination criteria. Applications are filed electronically in FORM GST PCT 01 and, after enquiry, qualified applicants are enrolled in FORM GST PCT 02. Enrolment is conditional on passing periodic examinations where required. Misconduct may lead to disqualification after notice and hearing, with a right to appeal. Registered persons must authorise practitioners on the Common Portal in FORM GST PCT 05; practitioners must obtain client confirmation for filings, prepare statements with due diligence, and authenticate submissions digitally. en-us Tue, 04 Apr 2017 10:24:36 +0530 Sat, 03 Jun 2017 18:55:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24812 Eligibility to enrol as a goods and services tax practitioner requires Indian citizenship, sound mind, no insolvency or conviction, and satisfaction of prescribed service, enrolment, academic, or professional examination criteria. Applications are filed electronically in FORM GST PCT 01 and, after enquiry, qualified applicants are enrolled in FORM GST PCT 02. Enrolment is conditional on passing periodic examinations where required. Misconduct may lead to disqualification after notice and hearing, with a right to appeal. Registered persons must authorise practitioners on the Common Portal in FORM GST PCT 05; practitioners must obtain client confirmation for filings, prepare statements with due diligence, and authenticate submissions digitally. Act-Rules Bills Tue, 04 Apr 2017 10:24:36 +0530 https://www.taxtmi.com/acts?id=24812