CIRCULAR NO-09/2017-F. No. 349/75/2017-GST-Authorized officer for enrollment of Goods and Services Tax Practitioner

Circular No 9/9/2017- GST

F. No. 349/75/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
(GST Policy Wing)

New Delhi, Dated the 18th October, 2017


The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/Commissioners of Central tax (All)/ Commissioners of Central tax (Audit)/

Principal DirectorGeneral of Goods and Services Tax Investigation/ Director General of Systems


Subject: Officer authorized for enrolling or rejecting application for Goods and
Services Tax Practitioner–Reg.In pursuance of clause (91) of section 2 of the Central Goods and Services Tax Act,2017 (12 of 2017) read with section 20 of the Integrated Goods and Services Tax Act, 2017(13 of 2017) and subject to sub-section (2) of section 5 of the Central Goods and ServicesTax Act, 2017, the Board, hereby specifies the Assistant Commissioner/Deputy
Commissioner, having jurisdiction over the place declared as address in the application forenrolment as Goods and Service Tax Practitioner in FORM GST PCT-1 submitted in termsof sub-section (1) of section 48 of the Central Goods and Services Tax Act, 2017 read withsub-rule (2) of rule 83 of the Central Goods and Service Tax Rules, 2017 as the officerauthorized to approve or reject the said application.

2. It is also clarified than the applicant shall be at liberty to choose either the Centre orthe State as the enrolling authority. The choice will have to be specified by the applicant inItem 1 of Part B of FORM GST PCT-1.

3. It is requested that suitable trade notices may be issued to publicize the contents ofthis circular.

4. Difficulty, if any, in implementation of the above instructions may please be broughtto the notice of the Board. Hindi version would follow.

(Upender Gupta)
Commissioner (GST)


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