TRADE NOTICE 13/2017-GST, Integrated Tax (GST-Circulars)

TRADE NOTICE 13/2017-GST, Integrated Tax (GST-Circulars)

Goods & Services Tax

Officer authorized for enrolling or rejecting application for and Service Tax Practitioner

Sub: Officer authorized for enrolling or rejecting application for and Service Tax Practitioner - regarding.


Kind attention is invited to the Central Board of Excise and Customs (CBEC) Circular No. 9/9/2017-GST dated 18.10.2017, below,


In pursuance of clause (91) of section of the Central Goods and Services tax Act, 2017 (12 of 2017) read with section 20 of the Integrated Goods and Service 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 service Tax Rules, 2017 read with sub-rule (2) of rule 83 of the Central Goods and Service Tax Rules, 2017as the officer authorized to approve or reject the said application.


It is also clarified than the applicant shall be at liberty to choose either the Centre or 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. All the members of the Regional Advisory Committee and Trade Associations, Chambers of Commerce in the jurisdiction of Hyderabad GST Commissionerate, Hyderabad are requested to circulate this Trade Notice among their constituent members information.


(NARESH PENUMAKA)


Principal Commissioner