THE CENTRAL GOODS AND SERVICES TAX RULES , 2018
CHAPTER VIII  -  RETURNS
Rule - 84
Year  

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Conditions for purposes of appearance.

84.

(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.