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GST Practitioners

Goods and Services Tax - GST Law and Procedure - 81 - Section 48 of the CGST Act provides for the authorisation of an eligible person to act as approved GST practitioner. A registered person may authorise an approved GST practitioner to furnish information, on his behalf, to the government. The manner of approval of goods and services tax practitioners, their eligibility conditions, duties and obligations, manner of removal and other conditions relevant for their functioning have been prescribed .....

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ries. Eligibility Criteria for becoming GST practitioner Rule 24 of the Return rules, provides the eligibility conditions to get enrolled as GST Practitioner. Any person who (i) is a citizen of India (ii) is a person of sound mind (iii) is not adjudged as insolvent (iv) has not been convicted by a competent court for an offence with imprisonment not less than two years In addition, the person should also satisfy any of the following conditions: (a) Is a retired officer of the Commercial Tax Depa .....

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ent from any Indian University established by any law for the time being in force or (ii) a degree examination of any Foreign University recognized by any Indian University as equivalent to the degree examination mentioned in sub clause (i) or (iii) any other examination notified by the Government, on the recommendation of the Council, for this purpose or (iv) any degree examination of an Indian University or of any Foreign University recognized by any Indian University as equivalent of the degr .....

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-2. In case, the application is rejected, proper reasons shall have to be mentioned in the form GST PCT-4. The enrolment once done remains valid till it is cancelled. But no person enrolled as a goods and services tax practitioner shall be eligible to remain enrolled unless he passes such examination conducted at such periods and by such authority as may be notified by the Commissioner on the recommendations of the Council. Any person who has been enrolled as goods and services tax practitioner .....

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l 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. But it has been provided that a confirmation from a registered person shall be sought where an 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. In addition, a GST practitioner shall also be allowed .....

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