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    <title>Authorization/withdrawal of authorization of Goods and Service Tax Practitioner</title>
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    <description>Form GST PCT-05 records a taxpayer&#039;s authorization or withdrawal of authorization for a Goods and Services Tax Practitioner to perform specified activities for a stated GSTIN, requiring the principal&#039;s signature, identification of permitted activities (returns, supply details, cash ledger deposits, refund claims, registration amendments), and an attached practitioner consent with signature and enrolment number.</description>
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      <description>Form GST PCT-05 records a taxpayer&#039;s authorization or withdrawal of authorization for a Goods and Services Tax Practitioner to perform specified activities for a stated GSTIN, requiring the principal&#039;s signature, identification of permitted activities (returns, supply details, cash ledger deposits, refund claims, registration amendments), and an attached practitioner consent with signature and enrolment number.</description>
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