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<h1>Tax Return Preparers Must Use Form GST-TRP-3 Per Draft GST Return Rules for Compliance and Proper Tax Administration</h1> A statutory provision requires a tax return preparer to show cause using Form GST-TRP-3 under the draft GST Return Rules. These rules, part of the Goods and Services Tax legislation, outline the responsibilities and obligations of tax return preparers in compliance with taxation laws. The draft, dated September 2016, specifies the procedural requirements and formats for GST returns, ensuring adherence to statutory regulations and proper tax administration.