The CBIC vide Notification No. 52/2023 Central Tax dated October 26, 2023, has issued Central Goods and Services Tax (Fourth Amendment) Rules, 2023 to interalia amend FORM GST PCT-01.
In FORM GST PCT-01, in PART-B, for serial number 4, the following serial number 4 and entries shall be substituted, namely:
PART-B
|
1. |
Enrolling Authority | Centre
State |
|
2. |
State/UT |
|
| 3. | Date of application |
|
|
4. |
Enrolment sought as: |
(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 (13) Any other examination notified by Government |
| Note: Sr. No. (4) to (8) of the table should be from an Indian University established by any law for the time being in force | ||
The changes will be made effective from October 26, 2023.
The Notification can be accessed at: https://egazette.gov.in/WriteReadData/2023/249702.pdf
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