Conditions for purposes of appearance
Rule 25
Bill
RETURNS
GST – Returns – Final Draft Rules 3-6-2017
25. 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 24.
(2) A goods and services tax practitioner attending on behalf of a registered or an unregi
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