Those covered under Rule 83 (1)(b) i.e. those covered as under existing law as Sales Tax Practitioner or Tax Return Preparer for not less than 5 years only i.e. those who have completed 5 years or more are required to answer on or before 31.12.2018. So they need to enroll and answer on 31.10.2018. For others they can answer on later date. For them time limit of 31.12.2018 is not applicable.
Correct me if I am wrong.
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