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Goods and Service Tax Practitioners - [Section 48] - GST Ready Reckoner - GSTExtract ..... y of the following conditions (a) he is a retired officer of the Commercial Tax Department of any SG or of the [Central Board of indirect taxes] and Customs, Department of Revenue, Government of India, who, during his service under the Government, had worked in a post not lower than the rank of a Group-B gazetted officer for a period of not less than 2 years; or (b) he has enrolled as a sales tax practitioner or tax return preparer under the existing law for a period of not less than 5 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 ..... x x x x x Extracts x x x x x Goods and Service Tax Practitioners - Section 48 - GST Ready Reckoner - GST x x x x x Extracts x x x x x ..... . Disqualification for GST practitioner [Rule 83(4)] If any GST practitioner is found guilty of misconduct in connection with any proceedings under the Act, the authorised officer may, after giving him a notice to show cause in GST PCT-03 for such misconduct and after giving him a reasonable opportunity of being heard, by order in GST PCT-04 direct that he shall henceforth be disqualified under section 48 to function as a GST practitioner. Appeal file against order of disqualification [Rule 83(5)] Any person against whom an order under sub rule 83(4) is made may, within 30 days from the date of issue of such order, appeal to the Commissioner against such order. Deemed enrolment in other State [Rule 83(11)] A GST practitioner enrolled in any ..... x x x x x Extracts x x x x x Goods and Service Tax Practitioners - Section 48 - GST Ready Reckoner - GST x x x x x Extracts x x x x x ..... by him to- (a) furnish the details of outward; (b) furnish monthly, quarterly, annual or final return; (c) make deposit for credit into the electronic cash ledger; (d) file a claim for refund; (e) file an application for amendment or cancellation of registration; (f) furnish information for generation of e-way bill; (g) furnish details of challan in FORM GST ITC-04; (h) file an application for amendment or cancellation of enrolment under rule 58; and (i) file an intimation to pay tax under the composition scheme or withdraw from the said scheme: Other than return related authorisation:- where any application relating to a claim for refund or an application for amendment or cancellation of registration or where an intimation to pay tax under ..... x x x x x Extracts x x x x x Goods and Service Tax Practitioners - Section 48 - GST Ready Reckoner - GST x x x x x Extracts x x x x x
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