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Union_Territory_Goods_and_Services_Tax_Act_2017

Section / Rule Number Content


49 Definitions
50 Accountancy examinations recognised
51 Educational qualifications prescribed
51A Nature of business relationship
52 Prescribed authority for section 288(5)(b)
53 Register of income-tax practitioners
54 Application for registration
55 Certificate of registration
56 Cancellation of certificate
57 Cancellation of certificate obtained by misrepresentation
58 Removal of name of authorised income-tax practitioner who is insolvent or on whom penalty has been imposed
59 Prescribed authority to order an inquiry
60 Charge-sheet
61 Inquiry Officer
62 Proceedings before Inquiry Officer
63 Order of the prescribed authority
64 Procedure if no Inquiry Officer appointed
65 Change of Inquiry Officer
66 Powers of prescribed authority and Inquiry Officer
54B Appearance by Authorised Representative in certain cases
51B Appearance by Authorised Representative in certain cases