GST practitioner eligibility requires prior enrolment and presentation of an authorisation form to represent a taxpayer in proceedings. Rule 84 requires that a goods and services tax practitioner may appear in proceedings only if enrolled under rule 83 and, when attending on behalf of ... Summary
GST practitioner eligibility requires prior enrolment and presentation of an authorisation form to represent a taxpayer in proceedings.
Rule 84 requires that a goods and services tax practitioner may appear in proceedings only if enrolled under rule 83 and, when attending on behalf of another, must produce the client's authorisation in FORM GST PCT-05 if requested by the authority.
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