“As per GST Law only citizen of India can act as GST practitioner”. This statement is
Question and options
“As per GST Law only citizen of India can act as GST practitioner”. This statement is
- False
- True
- Partly True
- None of the given options is correct
Answer and explanation
Correct answer: B - True
Rule 83(1) of the CGST Rules, 2017 allows enrolment as a GST practitioner only of a person who is a citizen of India, of sound mind, not adjudged insolvent and not convicted of an offence punishable with two years' imprisonment or more, and who holds a qualifying degree or experience. Citizenship is therefore a mandatory condition, so the statement is true, not false or partly true.
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