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<h1>Draft GST Rules for Tax Return Preparers: New Framework for Form GST-TRP-5 to Standardize Filing Procedures.</h1> The draft formats and rules for Goods and Services Tax (GST) returns, including Form GST-TRP-5, which pertains to the list of tax return preparers. It provides a framework for the preparation and submission of GST returns, detailing statutory provisions and regulations related to taxation. The draft rules are intended to guide the implementation and compliance with GST legislation, ensuring standardized procedures for tax return preparation and filing.