Section 83(1) in Punjab Goods and Services Tax Rules, 2017
(1)An application in FORM GST PCT-01 may be made electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner for enrolment as goods and services tax practitioner by any person who,(i)is a citizen of India;(ii)is a person of sound mind;(iii)is not adjudicated as insolvent;(iv)has not been convicted by a competent court;and satisfies any of the following conditions, namely: -(a)that he is a retired officer of the Commercial Tax Department of any State Government or of the [Central Board of Indirect Taxes] [Substituted 'Central Board of Excise' by Notification No. G.S.R. 20/P.A.5/2017/S.164/Amd.(27)/2019, dated 8.4.2019 (w.e.f. 29.6.2017).] and Customs, Department of Revenue, Government of India, who, during his service under the Government, had worked in a post not lower than the rank of a Group-B gazetted officer for a period of not less than two years; or(b)that he has enrolled as a sales tax practitioner or tax return preparer under the existing law for a period of not less than five years;(c)he has passed,(i)a graduate or postgraduate degree or its equivalent examination having a degree in Commerce, Law, Banking including Higher Auditing, or Business Administration or Business Management from any Indian University established by any law for the time being in force; or(ii)a degree examination of any Foreign University recognised by any Indian University as equivalent to the degree examination mentioned in sub-clause (i); or(iii)any other examination notified by the Government, on the recommendation of the Council, for this purpose; or(iv)has passed any of the following examinations, namely:-(a)final examination of the Institute of Chartered Accountants of India; or(b)final examination of the Institute of Cost Accountants of India; or(c)final examination of the Institute of Company Secretaries of India.
