Chapter - VIII of CGST Rules, 2017
RETURNS
RULE 84. Conditions for purposes of appearance
(corresponding
section 48)
(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.