CBEC authorizes officers forenrolling or rejecting application of GST Practitioner

CBEC authorizes officers forenrolling or rejecting application of GST Practitioner

vide circular no. 9/9/17 dated 18th October,2017

Authorized officer for enrollment of Goods and Services Tax Practitioner

---

Circular No 9/9/2017- GST

F. No. 349/75/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs (GST Policy Wing) ***

New Delhi, Dated the 18th October, 2017

To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/Commissioners of Central tax (All)/ Commissioners of Central tax (Audit)/ Principal DirectorGeneral of Goods & Services Tax Investigation/ Director General of Systems

Madam/Sir,

Subject: Officer authorized for enrolling or rejecting application for Goods andServices Tax PractitionerReg.

In pursuance of clause (91) of section 2 of the Central Goods and Services Tax Act,2017 (12 of 2017) read with section 20 of the Integrated Goods and Services Tax Act, 2017(13 of 2017) and subject to sub-section (2) of section 5 of the Central Goods and ServicesTax Act, 2017, the Board, hereby specifies the Assistant Commissioner/DeputyCommissioner, having jurisdiction over the place declared as address in the application forenrolment as Goods and Service Tax Practitioner in FORM GST PCT-1 submitted in termsof sub-section (1) of section 48 of the Central Goods and Services Tax Act, 2017 read with sub-rule (2) of rule 83 of the Central Goods and Service Tax Rules, 2017 as the officerauthorized to approve or reject the said application.

2. It is also clarified than the applicant shall be at liberty to choose either the Centre orthe State as the enrolling authority. The choice will have to be specified by the applicant inItem 1 of Part B of FORM GST PCT-1.

3. It is requested that suitable trade notices may be issued to publicize the contents ofthis circular.

4. Difficulty, if any, in implementation of the above instructions may please be broughtto the notice of the Board. Hindi version would follow.

 

(Upender Gupta) Commissioner (GST)

---

You may also like :

• Download the official circular 9/9/2017 dated 18th October,2017
• CBEC issues a concept note on GST Practitioners
• Download the Form GST PCT - 01 & Form GST PCT - 05