Rule 84. Conditions for purposes of appearance .-

Important Keyword: FORM GST PCT-05, Rule.

GST 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 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.

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Official Income Tax Return filing website: https://incometaxindia.gov.in/