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Section 84: Conditions for purposes of appearance

Central Goods and Services Tax Rules-Part-A dated 09.10.2019Central Rules · 2017

(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.

CHAPTER IX PAYMENT OF TAX

Where this provision sits

ActCentral Goods and Services Tax Rules-Part-A dated 09.10.2019
Section84
Marginal noteConditions for purposes of appearance
JurisdictionCentral
StatusIn force as published by the source

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