Provisions under Rule 84 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Conditions for Purposes of Appearance by GST Practitioner”, 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.
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Note: The CGST Rules 2017 along with the prescribed Forms were initially notified vide Central Tax Notifications 3/2017 dated 19/06/2017 (Rule 1 to 26), 10/2017 dated 28/06/2017 (Rules 27 to 138) and 15/2017 dated 01/07/2017 (Rules 139 to 162). These Rules/ Forms were subsequently amended by CBIC through various Notifications issued from time to time. Information on this page is a Rule-wise compilation of the Amendments made by various Notifications issued by CBIC from time to time, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.
CBIC Updates (GST) |
Index of GST Circulars, Notifications, Press Releases, Orders, etc. issued by CBIC from 2017 and onwards along with Section-wise/ Rule-wise Text of GST Acts/ Rules: |
CGST: CGST Act/ Definitions, CGST Rules, GST Forms |
IGST: IGST Act/ Definitions, IGST Rules |
UTGST: UTGST Act/ Definitions, UTGST Rules |
GST Circulars (CGST/ IGST/ UTGST): 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
GST Instructions: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
CGST Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
CGST Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
IGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017 |
IGST Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
UT Tax/ UTGST Notifications: 2022, 2021, 2020, 2019, 2018, 2017 |
UT Tax/ UTGST Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
Compensation Cess Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
Compensation Cess Rate Notifications: 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
CBIC Orders (CGST/ IGST/ UTGST): 2023, 2022, 2021, 2020, 2019, 2018, 2017 |
CBIC Press Releases: 2020, 2019, 2018, 2017 |
Note: For Official/ updated copy, please visit the CBIC website. |