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    <description>Registration of a Goods and Services Tax Practitioner requires meeting prescribed eligibility criteria, obtaining enrolment via the common portal and an enrolment certificate issued by an authorised officer. Practitioners may furnish returns and related filings, file refunds and registration amendments, and act on behalf of registered persons only when authorised on the portal. Enrollment validity and continued practice are conditional on passing prescribed examinations and adhering to professional duties; misconduct may prompt show cause proceedings and disqualification, while the registered person remains responsible for correctness of submissions.</description>
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