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Section 84: Conditions for purposes of appearance

10/2017 Seeks to amend DGST Rules notification no 3/2017-State Tax dt 19.06.2017Union territory Rules of Delhi · 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 oftlte authorisation given by such person in FORM GST PCT—05.

Chapter IX Payment of Tax

Where this provision sits

Act10/2017 Seeks to amend DGST Rules notification no 3/2017-State Tax dt 19.06.2017
Section84
Marginal noteConditions for purposes of appearance
JurisdictionUnion territory of Delhi
StatusIn force as published by the source

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