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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

Where this provision sits

ActGSR. 22/P.A.5/2017/S.164/Amd.(1)/2017
Section83
Marginal noteProvisions relating to a goods and services tax practitioner
JurisdictionState of Punjab
StatusIn force as published by the source

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