CGST Rules Rule 84 — Conditions for purposes of appearance
CGST Rules, 2017 · Conditions for purposes of appearance
Quick Answer
Rule 84 of the CGST Rules, 2017 governs Conditions for purposes of appearance. It establishes the detailed procedural framework and compliance requirements necessary to implement the corresponding provisions of the CGST Act. Rule 84 CGST: Conditions for purposes of appearance — eligibility, conditions, case laws and compliance impact under Indian tax law.
(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.
No case laws found for this section yet.
Browse all case laws →No FAQs available for this section yet.
No related notifications found for this section.
Browse all notifications →Amendment History
No amendment records available for this section.
CGST Rules Rule 84 was introduced as part of the CGST Rules, 2017.