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<h1>GST practitioners must be formally enrolled under the prescribed enrollment rule and produce FORM GST PCT-05 when representing others</h1> A person may appear before any authority as a goods and services tax practitioner in proceedings under the Act only if enrolled under the prescribed enrollment rule; appearance on behalf of either a registered or unregistered person requires such enrollment. When attending proceedings on another's behalf, the practitioner must, if asked by the authority, produce the written authorization in the specified FORM GST PCT-05.