Procedure for Enrolment as Goods and Service Tax Practitioner (GSTP):
The following is the procedure that must be followed for the enrolment as Goods and Service Tax Practitioner:
Step 1:An application may be made electronically through common portal for enrolment as GSTP.
Step 2:Application shall be scrutinised & GST practitioner certificate shall be granted.
Step 3:If application is rejected, proper reasons shall have to be given.
Enrolment once done remains valid till it is cancelled.
Any person who has been enrolled as GSTP by virtue of him being enrolled as Sales Tax Practitioner or Tax Return Prepare under earlier Indirect Tax law shall remain enrolled only for 30 months from appointed date unless he passes the said examination within 30 months.
No person enrolled as a GSTP shall be eligible to remain enrolled unless he passes such examination conducted at such periods by National Academy of Customs, Indirect Taxes & Narcotics (NACIN).
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