Rule 84
Conditions for purposes of appearance
GST
Returns
Rule 84 of 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 un-registered person unless he has been enrolled under rule 83.
(2) A goods and services tax practitioner attending on behalf of a registered o
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