Delhi Govt. Revises Eligibility Criteria For Enrollment As GST Practitioner
Delhi Govt. Revises Eligibility Criteria For Enrollment As GST Practitioner
The Government of the National Capital Territory of Delhi has officially notified the Delhi Goods and Services Tax (Fourth Amendment) Rules, 2023 which revises eligibility criteria for enrollment as GST practitioner.
The eligibility criteria for enrollment as a GST practitioner under FORM PCT-01 have been revised to include a broader array of academic and professional qualifications including:
- Chartered Accountants, Company Secretaries, CMAs,
- Graduates or Postgraduates in Law, Commerce, Banking, Business Administration/Management,
- Retired government officials and practitioners with at least five years of experience under earlier laws.
A new sub-rule (2) has been inserted in Rule 28, specifically addressing the valuation of services provided by a supplier to a related person via corporate guarantees. According to the amendment, the value of such a service shall be deemed to be 1% of the amount of guarantee offered or the actual consideration received, whichever is higher.
The term “order” in Rule 142(3) has been replaced with “intimation,” refining the language and possibly changing the nature of communication related to notices and demands.
A crucial insertion has been made to Rule 159(2), stipulating that provisional attachment shall cease to be effective either upon a specific commissioner’s order or upon expiry of one year from the date of issuance, whichever is earlier.
The application for GST registration has been updated to now include “One Person Company” as a specific category of applicant under PART-B, Clause (xiva).
The existing FORM GST REG-08, related to cancellation of registration of Tax Deductors/Collectors at source, has been replaced. The new format provides detailed templates and procedural options for various scenarios, including failure to reply to show cause notices, non-appearance at hearings, or submission of written/verbal responses.
A notable provision is that degrees listed under serial numbers (4) to (8) must be from Indian universities established by law.
A new paragraph has been added to clarify that any order issued in FORM GST DRC-22 shall cease to have effect either:
- On the issuance of FORM GST DRC-23, or
- After one year from the original order date—whichever occurs first.
Notification Details
Notification No. 52/2023-State Tax
Date: 02/06/2025
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Mariya is the Senior Editor at JurisHour. She has 5+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started as a freelance tax reporter in the leading online legal news companies like LiveLaw & Taxscan.
