Rule 84 of CGST Rules - Conditions for purposes of appearance

84. Conditions for purposes of appearance.[1]

(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 un-registered 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.

[1] This Rule was inserted by CGST(2^nd A)R, 2017 vide Notification No. 10/2017-Central Tax dt. 28-06-2017 wef 01-07-2017.

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CHAPTER VIII - RETURNS

Rule 84 of CGST Rules - Conditions for purposes of appearance