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<h1>Tax Return Preparer enrolment and disqualification rules govern authorisation, portal listings, consent and preparer responsibilities.</h1> Regulations set enrolment criteria and processes for Tax Return Preparers, requiring citizenship, mental soundness, solvency, absence of specified convictions, and prescribed educational or professional qualifications, with applications in FORM GST TRP-1 and enrollment or rejection by an authorised officer via FORM GST TRP-2. The authorised officer maintains and updates a portal list; may disqualify a preparer for misconduct after a show-cause process (FORM GST TRP-3) and an order (FORM GST TRP-4) subject to appeal to the Commissioner. Taxable persons may authorise preparers on the Common Portal (FORM GST TRP-6) and must confirm statements filed by preparers; preparers must exercise due diligence and authenticate statements digitally.