Officer authorized for enrolling or rejecting application for Goods and Services Tax Practitioner. - GST - States - Trade Notice No. 15/2017

Government of India, Ministry of Finance, Department of Revenue Office of the Chief Commissioner, Goods and Services Tax Customs Trade Notice No. 15/2017 Dated, Shillong the 24th October, 2017 Subject: Officer authorized for enrolling or rejecting application for Goods and Services Tax Practitioner-Reg. The Central Board of Excise Customs [CBEC] has issued a Circular No. 9/9/2017-GST dated 18th October, 2017 for the Trade and as well as all concerned regarding Officer authorized for enrolling or rejecting application for Goods and Services Tax Practitioner under Central Goods and Services Tax Act, 2017. 2. 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. 3. It is also clarified that 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 CST PCT-1. This Trade Notice is being issued so as to sensitize the trade and field formations about the contents of the aforesaid references and for complete details, the respective references may please be referred in the CBEC s website www.cbec.gov.in. All Commissioners are requested to bring the contents of the Trade Notice to the notice of all the officers working under their charge and the assessees falling under their respective jurisdiction. The Trade Industry Associations/Chambers of Commerce are requested to bring the contents of the Trade Notice to the notice of all their members. (W.L. Hangshing) Chief Commissioner C.No. IV(16)05/CCO/TECH-I/GST/SH/2017/8348-79