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Home Acts & Rules GST Rules Central Goods and Services Tax Rules, 2017 Chapters List Chapter VIII Returns This
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Rule 83 - Provisions relating to a goods and services tax practitioner - Central Goods and Services Tax Rules, 2017

Extract

..... had worked in a post not lower than the rank of a Group-B gazetted officer for a period of not less than two years; or (b) that he has enrolled as a sales tax practitioner or tax return preparer under the existing law for a period of not less than five years; (c) he has passed, (i) a graduate or postgraduate degree or its equivalent examination having a degree in Commerce, Law, Banking including Higher Auditing, or Business Administration or Business Management from any Indian University established by any law for the time being in force; or (ii) a degree examination of any Foreign University recognised by any Indian University as equivalent to the degree examination mentioned in sub-clause (i); or (iii) any other examination notified by th .....

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Rule 83 - Provisions relating to a goods and services tax practitioner - Central Goods and Services Tax Rules, 2017

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..... officer may, after giving him a notice to show cause in FORM GST PCT-03 for such misconduct and after giving him a reasonable opportunity of being heard, by order in FORM GST PCT -04 direct that he shall henceforth be disqualified under section 48 to function as a goods and services tax practitioner. (5) Any person against whom an order under sub-rule (4) is made may, within thirty days from the date of issue of such order, appeal to the Commissioner against such order. (6) Any registered person may, at his option, authorise a goods and services tax practitioner on the common portal in FORM GST PCT-05 or, at any time, withdraw such authorisation in FORM GST PCT-05 and the goods and services tax practitioner so authorised shall be allowed t .....

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Rule 83 - Provisions relating to a goods and services tax practitioner - Central Goods and Services Tax Rules, 2017

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..... efund or an application for amendment or cancellation of registration or where an intimation to pay tax under composition scheme or to withdraw from such scheme has been submitted by the goods and services tax practitioner authorised by the registered person, a confirmation shall be sought from the registered person and the application submitted by the said practitioner shall be made available to the registered person on the common portal and such application shall not be further proceeded with until the registered person gives his consent to the same.] (9) Any registered person opting to furnish his return through a goods and services tax practitioner shall- (a) give his consent in FORM GST PCT-05 to any goods and services tax practitioner .....

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Rule 83 - Provisions relating to a goods and services tax practitioner - Central Goods and Services Tax Rules, 2017

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..... s of outward and inward supplies; (b) furnish monthly, quarterly, annual or final return; (c) make deposit for credit into the electronic cash ledger; (d) file a claim for refund; and (e) file an application for amendment or cancellation of registration: Provided that where any application relating to a claim for refund or an application for amendment or cancellation of registration has been submitted by the goods and services tax practitioner authorised by the registered person, a confirmation shall be sought from the registered person and the application submitted by the said practitioner shall be made available to the registered person on the common portal and such application shall not be proceeded with further until the registered pers .....

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Rule 83 - Provisions relating to a goods and services tax practitioner - Central Goods and Services Tax Rules, 2017

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