FORM GST PCT-03 - Show-cause notice for practitioner disqualification
Specific alleged misconduct in a GST proceeding is put to the practitioner before disqualification.
Responsible actor: The authorised officer gives the practitioner notice and hearing. Provision: Rule 83(4).
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
In an independent teaching branch, practitioner Arun Veda is alleged to have supplied an altered refund acknowledgement for client file REF/2026/04. The notice is received 1 September, gives fifteen days to reply by 16 September and offers a 21 September hearing. The allegation is not treated as already proved.
Reference and addressee
| Reference | ILLUSTRATION-PCT03-2026-01 |
|---|---|
| Notice/service date | 1 September 2026 |
| Name | Arun Veda (fictional) |
| Address | 21 Learning Avenue, Bengaluru, Karnataka 560001 (fictional) |
| GSTP enrolment number | ILLUSTRATION-GSTP-290001 (not a real enrolment) |
Alleged misconduct
Client file REF/2026/04 contains a PDF acknowledgement whose refund amount was changed from INR 50,000 in the portal record to INR 5,00,000 in the copy supplied by the practitioner. The notice alleges deliberate alteration in a proceeding under the Act and encloses the two versions and transmission trail. The practitioner may explain authenticity, responsibility and the alleged alteration.
Show cause and hearing
| Proposed action | Disqualification/cancellation of practitioner enrolment under rule 83(4), if misconduct is established |
|---|---|
| Response deadline | 16 September 2026 — fifteen days from stated receipt |
| Hearing | 21 September 2026 / 11:00, fictional Bengaluru jurisdiction office |
| Non-response/non-attendance | Decision on available records and merits after applying the required procedure |
| Officer | N. Prakash, authorised enrolling officer (fictional) |
| Signature | Not executed |
How this form moves the matter forward
- Obtain both alleged document versions, metadata and communication evidence; identify the exact charge.
- Respond within the served period and attend or properly seek rescheduling of the hearing.
- Retain the reasoned decision and separately assess the rule 83(5) appeal route if disqualified.
Evidence supporting these entries
- Original portal acknowledgement and altered copy
- Client transmission trail and practitioner explanation
- Service, reply and hearing records
Period and legal consequences
The form’s historical wording uses rejection of an existing certificate; rule 83(4) concerns misconduct disqualification after notice and hearing. This is distinct from initial refusal of an unqualified PCT-01 applicant.
Primary source and exact locator
Official notified form source: PDF pages 231-231; printed pages 225-225.
CGST Act and government-hosted Act and Rules compilation - Rule 83(4). Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
The authorised officer gives the practitioner notice and hearing. Specific alleged misconduct in a GST proceeding is put to the practitioner before disqualification.
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?
Original portal acknowledgement and altered copy; Client transmission trail and practitioner explanation; Service, reply and hearing records.