Approval of GST Practitioner on receipt of application :
On receipt of the application as above, the authorised officer shall either enroll the applicant as a GST Practitioner and issue a certificate to that effect in FORM GST PCT-2 or reject his application where it is found that the applicant is not qualified to be enrolled as a GST Practitioner.
The enrolment made under rule 24(2) shall be valid until it is cancelled.
Disqualification if GST Practitioner found guilty – If any GST Practitioner is found guilty of misconduct in connection with any proceeding under the Act, the authorised officer may, by order, in FORM GST PCT-4 direct that he shall henceforth be disqualified under section 48 of CGST Act. He should give him a notice to show cause in FORM GST PCT-3 against such disqualification and give him a reasonable opportunity of being heard, before passing order of disqualification – Rule 24(4) of Return Rules.
Any person against whom an order under rule 22(4) is made may, within thirty days from the date of the order under rule 24(4), appeal to the Commissioner against such order.
List of GST Practitioners on common portal – A list of GST Practitioners enrolled rule 24(1) shall be maintained on the Common Portal in FORM GST PCT-5. The authorised officer may make such amendments to the list as may be necessary from time to time, by reason of any change of address or death or disqualification of any GST Practitioner.