Guideline for Enrollment of GST Practitioner

It is to inform you all that enrollment portal for enrollment of GST practitioners will be made open from 17/06/2017 under the GST regime. Therefore, all the ACT, S.T. in charges of unit offices and check posts are hereby directed to disseminate the information among all Dealers , Chartered Accountants and Tax Consultants ,etc. The process of enrollment will begin from 17/06/2017. The forms pertaining to GST Practitioner are as follows :

GST PCT 1: Application for enrollment as a GST Practitioner.

GST PCT 2: Certificate of enrollment as a GST practitioner , issued by an authorized officer.

GST PCT 3: Notice seeking additional information on application for enrollment or show cause notice issued to GST practitioners for misconduct,

GST PCT 4: Order of rejection of application of enrollment or disqualification as a GST practitioner found guilty of misconduct.

GST PCT S: List of enrolled GST practitioners maintained in the common portal

GST PCT 6: Authorization of GST practitioner by taxable person on the common portal

GST PCT 7: Withdrawal of authorization as a GST practitioner by Taxable person

The license of the GST practitioner will be valid until it is cancelled by the relevant authority. However, any person holding a GST practitioner license will be required to pass an examination convened by the GST authority which will be notified by the Commissioner from time to time. Further, all persons applying to become a GST practitioner through the Sale Tax practitioner or tax return preparer route are required to pass an examination conducted by the GST authority within one year from the implementation of GST.

(Anurag Gael)
Commissioner Of Taxes, Assam

Memo no CT/GST-13/2017/2-A  Date- 08.06.2017