Section 8: In the said rules, in FORM GST PCT-01, in PART-B, for serial number 4 and entries relating thereto, the following serial number 4 and entries shall be substituted, namely

“ 4 Enrolment sought:

(1) Chartered Accountant

(2) Company Secretary

(3) Cost and Management Accountant

(4) Graduate or Postgraduate or its equivalent degree in Law

(5) Graduate or Postgraduate or its equivalent degree in Commerce 9 ǒबहार गजट (असाधारण) 23 uoEcj 2023

(6) Graduate or Postgraduate or its equivalent degree in Banking including Higher Auditing

(7) Graduate or Postgraduate or its equivalent degree in Business Administration

(8) Graduate or Postgraduate or its equivalent degree in Business Management

(9) Degree examination of any Foreign University recognized by any Indian University

(10) Retired Government Officials

(11) Sales Tax practitioner under existing law for a period of not less than five years

(12) Tax return preparer under existing law for a period of not less than five years

(13) Any other examination notified by Government Note: Sr. No. (4) to (8) of the table should be from an Indian University established by any law for the time being in force. ”;