Goods and Services Tax Practitioner enrolment and conduct: eligibility, authorised representation, duties, confirmation and disciplinary process. Provisions set out electronic enrolment, eligibility and qualification requirements for goods and services tax practitioners, issuance or rejection of enrolment certificates, conditional validity subject to prescribed examinations, authorisation by registered persons to perform specified acts through the common portal, confirmation procedures for practitioner-filed statements, duties to prepare statements with due diligence and to authenticate filings, disciplinary process for misconduct including show-cause, disqualification and appeal, and cross-territorial recognition of enrolment.