FORM GST PCT-04 - Order disqualifying a GST practitioner
The officer decides the specified misconduct charge after the practitioner’s reply and hearing.
Responsible actor: The authorised officer records the reasoned misconduct decision. Provision: Rule 83(4) and (5).
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 decision follows the 1 September PCT-03, reply dated 15 September and hearing on 21 September. For teaching purposes the transmission metadata and practitioner’s admission establish deliberate alteration of the client acknowledgement. The officer records cancellation effective 25 September 2026; no real finding about any person is made.
Reference and practitioner
| Reference | ILLUSTRATION-PCT04-2026-01 |
|---|---|
| Order date | 25 September 2026 |
| Name | Arun Veda (fictional) |
| Address | 21 Learning Avenue, Bengaluru, Karnataka 560001 (fictional) |
| Enrolment number | ILLUSTRATION-GSTP-290001 (not a real enrolment) |
| SCN number/date | ILLUSTRATION-PCT03-2026-01 / 1 September 2026 |
| Reply date | 15 September 2026 |
| Hearing attendance | Attended 21 September 2026 |
Selected reasoned paragraph
The fictional officer examines the reply, the two acknowledgement versions and the transmission metadata. The practitioner accepts that he changed the refund figure from INR 50,000 to INR 5,00,000 before sending the PDF to the client. The explanation that the change was intended to calm the client does not justify falsifying a proceeding record. Misconduct is established on these assumed facts, and enrolment is cancelled/disqualified from the effective date below.
Decision and unselected alternatives
| Effective cancellation date | 25 September 2026 |
|---|---|
| No-reply / non-attendance paragraphs | Not selected; a reply and hearing were considered |
| Officer | N. Prakash, authorised enrolling officer (fictional) |
| Signature | Not executed |
How this form moves the matter forward
- Reconcile the order with the actual SCN, reply, hearing and reasons.
- If aggrieved, consider appeal to the Commissioner within thirty days of issue under rule 83(5).
- Stop using cancelled enrolment as authority and preserve client records and the appeal/outcome trail.
Evidence supporting these entries
- PCT-03 charge and served documents
- 15 September reply, admission and 21 September hearing record
- Authentic PCT-04 and any appeal filed within time
Period and legal consequences
This is the post-enrolment misconduct route, even though the historical form title says rejection of enrolment. A cancellation order must select the applicable factual paragraph and state reasons and effective date, rather than retain mutually inconsistent alternatives.
Primary source and exact locator
Official notified form source: PDF pages 232-232; printed pages 226-226.
CGST Act and government-hosted Act and Rules compilation - Rule 83(4) and (5). Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
The authorised officer records the reasoned misconduct decision. The officer decides the specified misconduct charge after the practitioner’s reply and hearing.
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-03 charge and served documents; 15 September reply, admission and 21 September hearing record; Authentic PCT-04 and any appeal filed within time.