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<h1>Tax Return Preparers Must Be Listed Under Rule 20(6) and Provide Authorization in Form GST-TRP-6 When Requested.</h1> No person may appear before any authority as a Tax Return Preparer in proceedings under the Act unless listed under sub-rule (6) of rule 20. An Accountant or Tax Return Preparer representing a taxable person must provide, if requested, a copy of the authorization in Form GST-TRP-6.