Rule 84 of CGST Rules 2017: Conditions for Purposes of Appearance by GST Practitioner

Rule 84 of ‘Central Goods and Services Tax (CGST) Rules 2017’: Conditions for Purposes of Appearance by GST Practitioner

Provisions under Rule 84 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Conditions for Purposes of Appearance by GST Practitioner”, as per CGST (2nd Amendment) Rules 2017 notified by CBEC on 28 June 2017, applicable w.e.f. 1 July 2017, are as under:

CGST Rule 84: Conditions for Purposes of Appearance (Chapter-VIII: Returns)

(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.

Related Posts:

CGST (2nd Amendment) Rules, 2017: CGST Notification No. 10/2017

CGST (Amendment) Rules 2017: CGST Notification No. 7/2017

CGST Rules 2017: CGST Notification No. 3/2017 dt. 19 June 2017

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