Instruction No. 4309/2020-GST of the Central Board of Indirect Taxes and Customs dated 19th September, 2020 on the practice as a goods and services tax practitioner [C1B-G81]

Instruction No. 4309/2020-GST

GOVERNMENT OF INDIA

Central Board of Indirect Taxes and Customs

New Delhi, dated the 19th September, 2020

INSTRUCTION

To

All Appraisers,

Subject: The practice as a goods and services tax practitioner by goods and services tax practitioners under the Central Goods and Services Tax Act, 2017, regarding.

In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Board hereby issues the following instructions

1. References have been received seeking clarification on the manner in which section 168 applies to the practice as a goods and services tax practitioner by goods and services tax practitioners.

2. The matter has been examined. Every goods and services tax practitioner carrying on the practice as a goods and services tax practitioner shall make an application in Form GST EWB-01 to the Commissioner within one hundred and eighty days, accompanied by a fee of two hundred rupees.

3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the practice as a goods and services tax practitioner is undertaken, and the Commissioner shall dispose of it within one hundred and eighty days of its receipt.

4. Difficulties, if any, in the implementation of this instruction may be brought to the notice of the Central Board of Indirect Taxes and Customs.

(Under Secretary to the Government of India)