Statutory text — CGST Rules, 2017, as amendedRule 84
Rule 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 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.
Text as published on the CBIC tax information portal, as on 11 October 2026. The numbered notes record each amendment. Official source