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The Central Board of Excise and Customs designates the Assistant Commissioner or the Deputy Commissioner as the authorized officer to approve or reject Goods and Services Tax Practitioner enrollment applications. This officer holds jurisdiction over the address declared in the application. The applicant chooses either the Centre or the State as the enrolling authority in Item 1 of Part B of FORM GST PCT-1.
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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 Director General of Goods and Services Tax Investigation/ Director General of Systems
Madam/Sir,
Subject: Officer authorized for enrolling or rejecting application for Goods and Services Tax Practitioner–Reg.
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 Services Tax Act, 2017, the Board, hereby specifies the Assistant Commissioner/Deputy Commissioner, having jurisdiction over the place declared as address in the application for enrolment as Goods and Service Tax Practitioner in FORM GST PCT-1 submitted in terms of 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 officer authorized to approve or reject the said application.
It is also clarified than the applicant shall be at liberty to choose either the Centre or the State as the enrolling authority. The choice will have to be specified by the applicant in Item 1 of Part B of FORM GST PCT-1.
It is requested that suitable trade notices may be issued to publicize the contents of this circular.
Difficulty, if any, in implementation of the above instructions may please be brought to the notice of the Board. Hindi version would follow.
(Upender Gupta) Commissioner (GST)
