FORMGST PCT - 01

[See rule 83(1)]

Application for Enrolment as Goods and Services Tax Practitioner

Part–A
State /UT – District -

(i) Name of the Goods and Services Tax Practitioner

(As mentioned in PAN)

(ii) PAN

(iii) Email Address

(iv) Mobile Number

Note - Information submitted above is subject to online verification before proceeding to fill up Part-B.

PART B

1. Enrolling Authority Centre

State

2. State/UT
3. Date of application
4 Enrolmentsoughtas: (1) Chartered Accountant holding COP
(2) Company Secretary holding COP
(3) Cost and Management Accountant holding COP
(4) Advocate
(5) Graduate or Postgraduate degree in Commerce
(6) Graduate or Postgraduate degree in Banking
(7) Graduate or Postgraduate degree in Business Administration
(8) Graduate or Postgraduate degree in Business Management
(9) Degree examination of any recognized Foreign 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]1

5. Membership Number

1
Inserted vide Notf no. 26/2018- CT dt.13.06.2018
1
5.1 Membership Type (drop down will change
based the institute selected )

5.2 Date of Enrolment / Membership

5.3 Membership Valid upto
6 Advocates registered with Bar (Name of Bar
Council)
6.1 Registration Number as given by Bar
6.2 Date of Registration
6.3 Valid up to
7 Retired Government Officials Retired from Centre/ State
7.1 Date of Retirement
7.2 Designation of the post held at the time of Scanned copy of Pension Certificate issued by AG office or any
retirement other document evidencing retirement
8. Applicant Details
8.1 Full name as per PAN
8.2 Father‘s Name
8.3 Date of Birth
8.4 Photo
8.5 Gender
8.6 Aadhaar <optional>
8.7 PAN < Pre filled from Part A>
8.8 Mobile Number <Pre filled from Part A>
8.9 Landline Number
8.10 Email id < Pre filled from Part A>
9. Professional Address (Any three will be mandatory)
9.1 Building No./ Flat No./ Door No.
9.2 Floor No.
9.3 Name of the Premises / Building
9.4 Road / Street Lane
9.5 Locality / Area / Village
9.6 District
9.7 State
9.8 PIN Code
10. Qualification Details
10.1 Qualifying Degree
10.2 Affiliation University / Institute

2
 Consent
I on behalf of the holder of Aadhaar number <pre-filled based on Aadhaar number provided in the form> give consent
to “Goods and Services Tax Network” to obtain my details from UIDAI for the purpose of authentication.
“Goods and Services Tax Network” has informed me that identity information would only be used for validating identity
of the Aadhaar holder and will be shared with Central Identities Data Repository only for the purpose of authentication.
ration
y declare that:
a) I am a citizen of India;
b) I am a person of sound mind;
c) I have not been adjudicated as an insolvent; and
d) I have not been convicted by a competent court.] 2
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my
knowledge and belief and nothing has been concealed therefrom.

Place < DSC /E-sign of the Applicant/EVC>

Date < Name of the Applicant>

Acknowledgment

Application Reference Number (ARN) -

You have filed the application successfully.

GSTIN, if available:

Legal Name:

Form No. :

Form Description :

Date of Filing:

Time of filing:

Center Jurisdiction:

State Jurisdiction :

Filed by :

Temporary reference number, (TRN) if any:

Place:

It is a system generated acknowledgement and does not require any signature.

Note - The status of the application can be viewed through ―Track Application Status‖ at dash board on the GST
Portal.

2
Inserted vide Notf no. 26/2018-CT dt. 13.06.2018
3
 FORM GST PCT-02
[See rule 83(2)]

Enrolment Certificate of Goods and Services Tax Practitioner

1. Enrolment Number
2. PAN
3. Name of the Goods and Services Tax
Practitioner
4. Address and Contact Information

5. Date of enrolment as GSTP

Date Signature of the
Enrolment Authority
Name and Designation.
Centre / State

1
2
 FORM GST PCT -03
[See rule 83(4)]

Reference No.
Date To
Name
Address of the Applicant
GST practitioner
enrolment No.

Show Cause Notice for disqualification

It has come to my notice that you are guilty of misconduct, the details of which are given
hereunder:
1.
2.

You are hereby called upon to show cause as to why the certificate of enrolment
granted to you should not be rejected for reasons stated above. You are requested
to submit your response within <15> days to the undersigned from the date of
receipt of this notice. Appear before the undersigned on -----
(date)…………. (Time)………

If you fail to furnish a reply within the stipulated date or fail to appear for personal
hearing on the appointed date and time, the case will be decided ex parte on the
basis of available records and on merits

Signature

Name
(Designation)

1
 FORM GST PCT -04
[See rule 83(4)]
Reference No. Date-

To
Name
Address
Enrollment Number

Order of rejection of enrolment as GST Practitioner

This has reference to your reply dated ---- in response to the notice to show cause dated -----.
- Whereas no reply to notice to show cause has been submitted; or
- Whereas on the day fixed for hearing you did not appear; or
- Whereas the undersigned has examined your reply and submissions made at the time of hearing, and is of
the opinion that your enrolment is liable to be cancelled for following reason(s).
1.
2.
The effective date of cancellation of your enrolment is <<DD/MM/YYYY >>.

Signature Name
(Designation)

1
 FORM GST PCT -05
[See rule 83(6)]
Authorisation / withdrawal of authorisation for Goods and Services Tax Practitioner

To
The Authorised Officer
Central Tax/State Tax.

PART-A

Sir/Madam

I/We <Name of the Proprietor/ all Partners/ Karta/ Managing Directors and whole time
Director/Members of Managing Committee of Associations/ Board of Trustees etc.> do hereby

1. *solemnly authorise,
2. *withdraw authorisation of
----------- (Name of the Goods and Services Tax Practitioner), bearing Enrolment Number------ for
the purposes of Section 48 read with rule 83 to perform the following activities on behalf of --------
(Legal Name) bearing << GSTIN - >>:

Sr. List of Activities Check box

No.
1. To furnish details of outward 1[***] supplies
2. To furnish monthly, quarterly, annual or final return
3. To make deposit for credit into the electronic cash ledger
4. To file an application for claim of refund
5. To file an application for amendment or cancellation of registration
2
[6 To furnish information for generation of e-way bill

7 To furnish details of challan in FORM GST ITC-04

8 To file an application for amendment or cancellation of enrolment

under rule 58

9 To file an intimation to pay tax under the composition scheme or

withdraw from the said scheme.]

1
Omitted (w.e.f. 01-10-2022) by Notification No. 19/2022-C.T., dated 28-09-2022.
2
Inserted (w.e.f. 01-02-2019) by Notification No. 3/2019-C.T., dated 29-01-2019.
2. The consent of the ---------- (Name of Goods and Services Tax Practitioner) is attached herewith*.

*Strike out whichever is not applicable.

Signature of the authorised signatory

Name

Designation/Status

Date :

Place :

Part -B

Consent of the Goods and Services Tax Practitioner

I <<Name of the Goods and Services Tax Practitioner>> < Enrolment Number> do hereby solemnly accord my
consent to act as the Goods and Services Tax Practitioner on behalf of ------ (Legal name), GSTIN ………..
only in respect of the activities specified by ------ (Legal name), GSTIN ………..

Signature
Name
Date Enrolment No.

Results of Matching after filing of the Returns of September (to be filled by 20th October)

Mont Bill of Entry No./Invoice/Debit ITC/Output Liability Interest

h Note/Credit Note

Date number Taxable Integrated Central State Cess Integ Centr State/Cess
value / UT rate al UT
d

A. Finally Accepted Input Tax Credit

A.1 Details of Invoices, Debit and Credit Notes of the month of September that have matched
1 September Nil
2 September Nil
A.2 Details of Invoices, Debit and Credit Notes of the month of August that were found to have mismatched in the return
of the month of August filed by 20th September but mismatch was rectified in the return for the month of September filed
by 20th October

1 August Nil
2 August Nil

A.3 Details of Invoices, Debit and Credit Notes of the month of July and before but not earlier than April of the previous
Financial Year which had become payable but the pairing supplier/recipient has included the details of corresponding
document in his return of the month of September filed by 20th October and the reclaim is being allowed along with refund
of interest.

1 Month Refund
2 Month Refund

B. Mismatches/Duplicates that have led to increase of liability in the return for September filed by 20th
October

B.1 Details of Invoices, Debit and Credit Notes of the month of July that were found to have mismatched in the return of the
month of July filed by 20th August but mismatch was not rectified in the return for the month of August filed by 20th
September and have become payable in the return for month of September to be filed by 20th October

1 July Two Months

2 July Two Months

B.2 Details of Invoices, Debit and Credit Notes of the month of August that were found to be duplicates and have become
payable in the return September filed by 20th October

1 August One Month

2 August One Month

B.3 Details of Invoices, Debit and Credit Notes of the month of August where reversal was reclaimed in violation of Section
42/43 and that have become payable in the return of September filed by 20th October

1 August One Month-high

2 August One Month-high

C. Mismatches/Duplicates that will lead to increase of liability in the return for October to be filed by 20th
November

C.1 Details of Invoices, Debit and Credit Notes of the month of August that were found to have mismatched in the return of
the month of August filed by 20th September but mismatch was not rectified in the return for the month of September filed
by 20th October and will become payable in the return for month of October to be filed 20th November
 1 August Two Months
2 August Two Months

C.2 Details of Invoices, Debit and Credit Notes of the month of September that were found to be duplicate and will be
become payable in the return for October to be filled by 20th November

1 September One Month

2 September One Month

C.3 Details of Invoices, Debit and Credit Notes of the month of September where reversal was reclaimed in violation of
Section 42/43 and that will became payable in the return of October return to be filled by 20th November

1 September One Month-high

2 September One Month-high

D. Mismatches/Duplicates that may lead to increase of liability in the return for November to be filed by 20th
December

D.1 Details of Invoices, Debit and Credit Notes of the month of September that have been found to have mismatched and
may become payable in the return for November to be filed by 20th December in case mismatch not rectified in the return
for October to be filed by 20th November

1 September Nil/Two Months

2 September Nil/Two Months
 FORM GST PCT-061
[See rule 83B]

APPLICATION FOR CANCELLATION OF ENROLMENT AS GOODS AND

SERVICES TAX PRACTITIONER

1. GSTP Enrolment No.

2. Name of the GST Practitioner <Auto Populated>
3. Address < Auto Populated>
4. Date of effect of cancellation of
enrolment

I hereby request for cancellation of enrolment as GST Practitioner for the reason(s) noted
below:

1.
2.
3.
DECLARATION
The above declaration is true and correct to the best of my knowledge and belief. I undertake
that I shall continue to be liable for my actions as GST Practitioner before such cancellation.

(SIGNATURE)
Place:
Date:]

1
Inserted vide Notification no. 33/2019-CT dt. 18.07.2019 with effect from a date to be notified later
1
 [FORM GST PCT-071
[See rule 83B]

ORDER OF CANCELLATION OF ENROLMENT AS GOODS AND

SERVICES TAX PRACTITIONER
1. GSTP Enrolment No.
2. Name of the GST Practitioner < Auto Populated>
3. Address <Auto Populated>
4. No. and Date of application
5. Date of effect of cancellation of
enrolment
DECLARATION

This is to inform you that your enrolment as GST Practitioner is hereby cancelled with
effect from . . . . . . .

(SIGNATURE)
Place:
Date: ]

1
Inserted vide Notification no. 33/2019-CT dt. 18.07.2019 with effect from a date to be notified later
1