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    <title>Standard Operating Procedure (SOP) regarding GST Practitioner</title>
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    <description>Standard operating procedure for GST Practitioner applications requires filing Form GST PCT-01 on the GST Common Portal, generation of ARN, transmission to the relevant systems, and routing to the jurisdictional officer. The officer may reassign an incorrect jurisdiction within seven working days or assign the matter to a subordinate for examination within three working days. If assigned, the designated officer must submit an inspection report within ten working days. The officer may approve the application or raise a query for deficiencies, with time limits for approval, response, and final approval or rejection. Verification covers qualification, address, and, where applicable, prior registration as a practitioner under the earlier tax regime.</description>
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      <description>Standard operating procedure for GST Practitioner applications requires filing Form GST PCT-01 on the GST Common Portal, generation of ARN, transmission to the relevant systems, and routing to the jurisdictional officer. The officer may reassign an incorrect jurisdiction within seven working days or assign the matter to a subordinate for examination within three working days. If assigned, the designated officer must submit an inspection report within ten working days. The officer may approve the application or raise a query for deficiencies, with time limits for approval, response, and final approval or rejection. Verification covers qualification, address, and, where applicable, prior registration as a practitioner under the earlier tax regime.</description>
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