Conditions for appearance before GST Authority

Rule-84 of CGST Rules 2017

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 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.