This circular provides clarification on the authority competent to approve or reject applications for enrollment as a Goods and Services Tax Practitioner (GSTP).

It specifies that the Assistant Commissioner or Deputy Commissioner of Central Tax, having jurisdiction over the address declared in the application for enrollment in FORM GST PCT-1, shall be the authorized officer to process and decide such applications. This authorization is issued in terms of the relevant provisions of the CGST Act, IGST Act and CGST Rules governing enrollment of GST Practitioners.

The circular further clarifies that an applicant seeking enrollment as a GST Practitioner has the option to choose either the Central tax authority or the State tax authority as the enrolling authority. This choice must be clearly indicated by the applicant in Part B of FORM GST PCT-1 at the time of submission of the application.

The clarification aims to remove ambiguity regarding jurisdiction and ensure uniformity in the process of enrollment of GST Practitioners across the country.