Form GST PCT-05 (Authorisation / withdrawal of authorisation for Goods and Services Tax Practitioner)

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 <Name of the Proprietor/all Partners/Karta/Managing Direc­tors and whole time Director/Members of Man­ag­ing Com­mit­tee of Associations/Board of Trustees etc.) do hereby

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 and inward 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

2. The con­sent of the ———- (Name of Goods and Ser­vices Tax Prac­ti­tion­er) is attached herewith*.

*Strike out whichev­er is not applicable.

Sig­na­ture of the autho­rised signatory

Name

 

Designation/Status

Date Place

Part ‑B

 

Con­sent of the Goods and Ser­vices Tax Practitioner

 

I «(Name of the Goods and Ser­vices Tax Prac­ti­tion­er»< Enrol­ment Num­ber> do here­by solemn­ly accord my con­sent to act as the Goods and Ser­vices Tax Prac­ti­tion­er on behalf of —— (Legal name), GSTIN ……….. only in respect of the activ­i­ties spec­i­fied by —— (Legal name), GSTIN ………..

 

 

 

Sig­na­ture Name

Date                                                                                                   Enrol­ment No.

 

 

Results of Matching after filing of the Returns of September (to be filed by 20th October)

Month

Bill of Entry No. /Invoice/Debit Note/Credit Note

ITC/Output Lia­bil­i­ty

Inter­est

Date

Num­ber

Tax­able Value

Inte­grat­ed

Cen­tral

State / UT

Cess

Inte­grat­ed

Cen­tral

State

Cess

1. Final­ly Accept­ed Input Tax Credit
   • Details of Invoic­es, Deb­it and Cred­it Notes of the month of Sep­tem­ber that have matched

1 2

Sep­tem­ber September

Nil Nil

• 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

• 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 

1 2

Month Month

Refund Refund

1. Mismatches/Duplicates that have led to increase of lia­bil­i­ty in the return for Sep­tem­ber filed by 20th October
   • Details of Invoic­es, Deb­it and Cred­it Notes of the month of July that were found to have mis­matched in the return of the month of July filed by 20th August but mis­match was not rec­ti­fied in the return for the month of August filed by 20th Sep­tem­ber and have become payable in the return for month of Sep­tem­ber to be filed 20th October

1 2

July July

Two Months Two Months

• Details of Invoic­es, Deb­it and Cred­it Notes of the month of August that were found to be dupli­cates and have become payable in the return Sep­tem­ber filed by 20th October

1 2

August August

One Month One Month

• Details of Invoic­es, Deb­it and Cred­it Notes of the month of August where rever­sal was reclaimed in vio­la­tion of Sec­tion 42/ 43 and that have become payable in the return of Sep­tem­ber filed by 20th October

1 2

August August

One Month-high One Month-high

1. Mismatches/Duplicates that will lead to increase of lia­bil­i­ty in the return for Octo­ber to be filed by 20th November

 

 

• 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

• 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

• 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 Month-high

1. Mismatches/Duplicates that may lead to increase of lia­bil­i­ty in the return for Novem­ber to be filed by 20th December
   • Details of Invoic­es, Deb­it and Cred­it Notes of the month of Sep­tem­ber that have been found to have mis­matched and may become payable in the return for Novem­ber to be filed by 20th Decem­ber in case mis­match not rec­ti­fied in the return for Octo­ber to be filed by 20th November

1 2

Sep­tem­ber September

Nil/Two Months Nil/Two Months

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