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A GST practitioner or GSTP is a person approved by the Central and State Governments to perform any or all of the following activities, on behalf of a taxable person:
Here is a checklist of conditions to be met, in order to become a GST tax practitioner:
The following forms will be of prime importance to one as a GST tax practitioner:
Form GST PCT-1 |
Application for enrolment as a GST practitioner |
Form GST PCT-2 |
Certificate of enrolment as a GST practitioner, issued by an authorised officer |
Form GST PCT-3 |
Notice seeking additional information on application for enrolment or show cause notice issued to GST practitioner for misconduct |
Form GST PCT-4 |
Order of rejection of application for enrolment or disqualification of a GST practitioner found guilty of misconduct |
In order to be authorised as a GST Practitioner in India, the following 4 easy steps need to be followed–
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