Authorisation / withdrawal of authorisation for Goods and Services Tax Practitioner
GST PCT – 05
GST
Form GST PCT-05
[See rule 83(6)]
Authorisation / withdrawal of authorisation for Goods and Services Tax Practitioner
To
The Authorised Officer
Central Tax/State Tax.
PART-A
Sir/Madam
I/We
1. *solemnly authorise,
2. *withdraw authorisation of
(Name of the Goods and Services Tax Practitioner), bearing Enrolment Number for the purposes of Section 48 read with rule 83 to perform the following activities on behalf of (Legal Name) bearing << GSTIN ->>:
Sr. No.
List of Activities
Check box
1.
To furnish details of outward 2[****] supplies
2.
To furnish monthly, quarterly, annual or final return
3.
To make deposit for credit into the electronic cash ledger
4.
To file an application for claim of refund
5.
To file an application for amendment or cancellation of registration
1[6
To furnish information for generation of e-way bill
7
To furnish details of chall
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Liability
Interest
Date
Number
Taxable Value
Integrated
Central
State / UT
Cess
Integrated
Central
State
Cess
A. Finally Accepted Input Tax Credit
A.1 Details of Invoices, Debit and Credit Notes of the month of September that have matched
1
2
September
September
Nil
Nil
A.2 Details of Invoices, Debit and Credit Notes of the month of August that were found to have mismatched in the return of the month of August filed by 20th September but mismatch was rectified in the return for the month of September filed by 20th October
1
2
August
August
Nil
Nil
A.3 Details of Invoices, Debit and Credit Notes of the month of July and before but not earlier than April of the previous Financial Year which had become payable but the pairing supplier/recipient has included the details of corresponding document in his return of the month of September filed by 20th October and the reclaim is being allowed alongwith refund of interest.
1
2
Month
Month
Refund
Refund
B. Mism
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at will lead to increase of liability in the return for October to be filed by 20th November
C.1 Details of Invoices, Debit and Credit Notes of the month of August that were found to have mismatched in the return of the month of August filed by 20th September but mismatch was not rectified in the return for the month of September filed by 20th October and will become payable in the return for month of October to be filed 20th November
1
2
August
August
Two Months
Two Months
C.2 Details of Invoices, Debit and Credit Notes of the month of September that were found to be duplicate and will be become payable in the return for October to be filed by 20th November
1
2
September
September
One Month
One Month
C.3 Details of Invoices, Debit and Credit Notes of the month of September where reversal was reclaimed in violation of Section 42/43 and that will become payable in the return of October return to be filed by 20th November
1
2
September
September
One Month-high
One Mo
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