Section 84 in The Central Goods and Services Tax Rules, 2017
84. Conditions for purposes of appearance.
(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 unregistered person unless he has been enrolled under rule 83.(2)A goods and services tax practitioner attending on behalf of a registered or an un-registered 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.[Chapter IX] [Inserted 'Chapter IV, Chapter V, Chapter VI, Chapter VII, Chapter VIII, Chapter IX, Chapter X, Chapter XI, Chapter XII, Chapter XIII, Chapter XIV, Chapter XV, Chapter XVI' by Notification No. G.S.R. 663(E), dated 28.6.2017 (w.e.f. 19.6.2017).] Payment of Tax
