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    <title>Authorisation / withdrawal of authorisation for Goods and Services Tax Practitioner</title>
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    <description>Form GST PCT-05 authorises or withdraws a Goods and Services Tax Practitioner to perform specified electronic compliance activities for a taxpayer; it requires the taxpayer to select the exact activities to be authorised, include the practitioner&#039;s name and enrolment, attach the practitioner&#039;s written consent, and execute signature and identification details. The accompanying schedule summarizes return matching outcomes-accepted input tax credits, mismatches and duplicates that increase liability immediately or in subsequent returns-and notes prior notifications affecting items and procedures.</description>
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