CBIC Clarifies GST Practitioner Enrollment Process – Circular No. 9/9/2017-GST
<h3><strong>Key Highlights from CBIC Circular No. 9/9/2017-GST</strong></h3><p>On <strong>October 18, 2017</strong>, the <strong>Central Board of Excise and Customs (CBIC)</strong> issued <strong>Circular No. 9/9/2017-GST</strong>, providing clarity on the <strong>enrollment process for Goods and Services Tax Practitioners (GSTPs)</strong> under <strong>Section 48 of the CGST Act, 2017</strong>. The circular defines the approving authority and simplifies the application procedure for tax professionals.</p><h3><strong>1. Designated Approving Authority</strong></h3><ul><li>The <strong>Assistant Commissioner/Deputy Commissioner</strong> having jurisdiction over the applicant’s declared address is now responsible for <strong>approving or rejecting</strong> the GST Practitioner enrollment application (FORM GST PCT-1).</li><li>This ensures a clear point of contact for applicants and speeds up the registration process.</li></ul><h3><strong>2. Choice of Enrolling Authority – Centre or State</strong></h3><ul><li>Applicants can <strong>choose either the Central or State tax authority</strong> as their enrolling body.</li><li>This flexibility allows GST Practitioners to register with the authority most relevant to their practice.</li></ul><h3><strong>3. Application Process & Compliance</strong></h3><ul><li>Tax professionals must submit <strong>FORM GST PCT-1</strong> as per <strong>Rule 83(2) of the CGST Rules, 2017</strong>.</li><li>The approval or rejection of the application will be based on compliance with GST regulations.</li></ul><h3><strong>4. Implementation & Trade Notices</strong></h3><ul><li>The circular directs tax authorities to <strong>issue trade notices</strong> to inform GST Practitioners about the new guidelines.</li><li>Any <strong>difficulties in implementation</strong> should be reported to CBIC for resolution.</li><li><a href="https://cms.plasament.com/storage/chirag-singla/circularno-9-gst.pdf">circularno-9-gst</a><br> </li></ul>