Officer authorized for enrolling or rejecting application for Goods and Services Tax Practitioner. - GST - States - 09/09/2017- GST

Circular No. 9/9/2017- GST No. 12-25/2018-19-EXN-GST-(575)-6260-77 Government of Himachal Pradesh, Excise and Taxation Department To 1. The Additional/Jt. Commissioner of State Taxes and Excise, (South Zone, North Zone, Central Zone), Shimla, Palampur, Mandi, H.P. 2. The Joint Commissioner of State Taxes and Excise, Flying Squad, (Central Zone, North Zone, South Zone), Una, Palampur, Parwanoo, H.P. 3. The Dy. Commissioner of State Taxes and Excise, Shimla, Solan, BBN Baddi, Sirmour, Bilaspur, Hamirpur, Mandi. Kullu, Chamba, Kangra, Revenue Distt Nurpur and Una, H.P 4. The Asstt. Commissioner of State Taxes and Excise, Incharge Distt. Kinnour, H.P Dated Shimla-9 13th March, 2019. Madam/Sir, Subject: Officer authorized for enrolling or rejecting application for Goods and Services Tax Practitioner. In pursuance of clause (91) of section 2 of the Himachal Pradesh Goods and Services Tax Act, 2017 read with section 20 of the Integrated Goods and Services Tax Act, 2017 and subject to sub-section (2) of section 5 of the Himachal Pradesh Goods and Services Tax Act, 2017, the Commissioner, hereby specifies the Deputy Commissioner of State Taxes and Excise, IT-cum-system admin GST as the officer authorized to approve or reject 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 Himachal Pradesh Goods and Services Tax Act, 2017 read with sub-rule (2) of rule 83 of the Himachal Pradesh Goods and Service Tax Rules, 2017. 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. This circular shall come into force w.e.f. 18.10.2017. 4. Difficulty, if any, in implementation of the above instructions may please be brought to the notice of this office immediately. (Rajeev Sharma, IAS) Commissioner of State Taxes and Excise, Himachal Pradesh