Provisions under Rule 84 of CGST Rules, 2017 relating to “Conditions for Purposes of Appearance by GST Practitioner”:
CGST Rule 84: Conditions for Purposes of Appearance (Chapter VIII: Returns) [*1]
(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.
Notes (History of Amendments in Bare Text):
1. CGST Rule 84 introduced vide Notification 10/2017, effective 01/07/2017.
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