Circular No 9/9/2017- CGST, (F. No. 349/75/2017-GST), Officer authorized for enrolling or rejecting application for Goods and Services Tax Practitioner–Reg.


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.
2. 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.
3. It is requested that suitable trade notices may be issued to publicize the contents of
this circular.
4. 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)

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