Conditions for purposes of appearance
Rule 84 of the CGST Rules
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A practitioner may appear before an authority only if enrolled, and only for the tasks the taxpayer has authorised in PCT-05; the taxpayer, not the practitioner, remains responsible for what is filed.
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The exact words of the law
576 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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(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 .
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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