Section 83: Provisions relating to a goods and services tax practitioner
GSR. 22/P.A.5/2017/S.164/Amd.(1)/2017State Rules of Punjab · 2017
(1) An application in FORM GST PCT-01 may be made electronically through the PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017 (ASAR 9, 1939 SAKA) 549 common portal either directly or through a Facilitation Centre notified by the Commissioner for enrolment as goods and services tax practitioner by any person who,
(i) is a citizen of India;
(ii) is a person of sound mind;
(iii) is not adjudicated as insolvent;
(iv) has not been convicted by a competent court;
and satisfies any of the following conditions, namely:-
(a) that he is a retired officer of the Commercial Tax Department of any State