According to Rule 84 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :
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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.
- A goods and services tax practitioner attending on behalf of a registered or an un- registered 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 .