FORM GST PCT-02 - Enrolment certificate of GST practitioner
After inquiry, the officer finds the applicant qualified and enrols the practitioner.
Responsible actor: The authorised enrolling officer issues the certificate. Provision: Rule 83(2) and (3).
Official source and completed example
Download official blank source extract PDF Download completed fictional sample PDF
The sample is a flowed model of the prescribed fields and selected paragraphs, not an official issued PDF. Names, references and facts are fictional. It contains no signature, stamp, DSC or simulated approval.
CGST Act/Rules checked 21 October 2026; official blank form structure from 1 January 2022 Part B. Current practitioner rules 83/83A cross-checked at ICAI April 2026 PDF pages 270–275.
Worked facts and completed entries
The selected fictional outcome of the 1 June commerce-graduate application is enrolment on 20 June 2026. The model completes the five certificate fields and issuing role, but supplies no official certificate number, signature or professional licence.
Certificate fields
| 1. Enrolment number | ILLUSTRATION-GSTP-290001 (not a real enrolment) |
|---|---|
| 2. PAN | AAEPV0000A (fictional) |
| 3. Practitioner name | Arun Veda (fictional) |
| 4. Address/contact | 21 Learning Avenue, Bengaluru, Karnataka 560001 (fictional); arun.veda@example.test; 0000000000 (non-operational fictional contact) |
| 5. Enrolment date | 20 June 2026 |
Issuing authority
| Date | 20 June 2026 |
|---|---|
| Name/designation | N. Prakash, authorised GST-practitioner enrolling officer (fictional) |
| Centre/State | State — Karnataka |
| Signature/seal | Not executed; not an official certificate |
How this form moves the matter forward
- Match the actual enrolment number, identity and effective date to the application and portal record.
- Keep the authentic certificate and update relevant practitioner details through the actual process.
- Obtain separate taxpayer authorisation in PCT-05 before undertaking authorised work; enrolment alone does not authorise a client’s returns.
Evidence supporting these entries
- PCT-01 and eligibility evidence
- Actual inquiry/enrolment decision and certificate
- Client-specific PCT-05 authorisation and consent
Period and legal consequences
Practitioner enrolment remains valid until cancelled, subject to rule 83 and applicable examination conditions. PCT-02 is not a CA/CMA/CS membership certificate and does not transfer the taxpayer’s responsibility for return correctness.
Primary source and exact locator
Official notified form source: PDF pages 230-230; printed pages 224-224.
CGST Act and government-hosted Act and Rules compilation - Rule 83(2) and (3). Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
The authorised enrolling officer issues the certificate. After inquiry, the officer finds the applicant qualified and enrols the practitioner.
Can this sample be filed or treated as an issued document?
No. It is a completed fictional teaching example. Use the notified form and the authenticated portal/proceeding record for an actual matter. The example contains no executed signature or official approval.
What must reconcile before the next step?
PCT-01 and eligibility evidence; Actual inquiry/enrolment decision and certificate; Client-specific PCT-05 authorisation and consent.