https://www.taxtmi.com/article/detailed?id=7377 Eligibility under Rule 24 requires Indian citizenship, sound mind, solvency, no specified convictions, and prescribed educational or service qualifications. Applicants apply in Form GST PCT 1; the authorised officer may enroll and issue Form GST PCT 2 or reject the application. Enrolment continues until cancelled and practitioners are listed on the Common Portal in Form GST PCT 5, with disqualification under Section 48 following notice and opportunity to be heard. Registered persons may authorise practitioners via Form GST PCT 6 to prepare and file returns and related tasks, but responsibility for correctness of returns remains with the registered person. en-us Wed, 19 Apr 2017 06:49:18 +0530 Wed, 19 Apr 2017 06:49:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7377 Eligibility under Rule 24 requires Indian citizenship, sound mind, solvency, no specified convictions, and prescribed educational or service qualifications. Applicants apply in Form GST PCT 1; the authorised officer may enroll and issue Form GST PCT 2 or reject the application. Enrolment continues until cancelled and practitioners are listed on the Common Portal in Form GST PCT 5, with disqualification under Section 48 following notice and opportunity to be heard. Registered persons may authorise practitioners via Form GST PCT 6 to prepare and file returns and related tasks, but responsibility for correctness of returns remains with the registered person. Articles Goods and Services Tax - GST Wed, 19 Apr 2017 06:49:18 +0530 https://www.taxtmi.com/article/detailed?id=7377