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Statutory Provisions

Home Acts & Rules GST Draft-Bills-Reports DRAFT - GOODS AND SERVICES TAX - RETURN RULES, 20-- [September 2016] Chapters List Draft GST Return Rules This

Rule 25 - Conditions for purposes of appearance - DRAFT - GOODS AND SERVICES TAX - RETURN RULES, 20-- [September 2016]

DRAFT - GOODS AND SERVICES TAX - RETURN RULES, 20-- [September 2016]
Draft GST Return Rules
  • Contents

25.  Conditions for purposes of appearance

(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 .

(2) An Accountant or a Tax return preparer attending on behalf of a taxable person or a person in any proceeding under the Act before any authority shall produce before such authority, if required, a copy of the authorization given by the taxable person or person in Form GST-TRP-6.

 
 
 
 

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