CGST Rules – Central Goods and Services Tax Rules, 2017

Rule 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 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.