Conditions for purposes of appearance
Rule 25
Bill
Draft GST Return Rules
Draft – Goods And Services Tax – Return Rules, 20 [September 2016]
25. Conditions for purposes of appearance
\n(1) No person shall be eligible to attend before any authority, as a Tax Return Preparer, in connection with any proceeding under the Act on behalf of any taxable person or person unless his name has been entered in the list maintained under sub-rule (6) of rule 20 .
\n(2) An Accountant or a Tax re<\/p>\n
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