Central Goods and Services Tax Rules, 2017
Chapter VIII - Returns
Rule 84 - Conditions for purposes of appearance.
84. Conditions for purposes of appearance
(1) No person shall be eligible to attend before any authority as a goods and services tax practitioner in connection with any proceedings under the Act on behalf of any registered or un-registered person unless he has been enrolled under rule 83.
(2) A goods and services tax practitioner attending on behalf of a registered or an unregistered person in any proceedings under the Act before any authority shall produce before such authority, if required, a copy of the authorisation given by such person in FORM GST PCT-05.
Act
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Central Goods and Services Tax Act, 2017
Rules
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Central Goods and Services Tax Rules, 2017
