Memorandum of appearance: authorised representatives enter appearance by filing the prescribed form with enclosed authorisation. GSTAT FORM-04 is the memorandum of appearance under the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025, by which an authorised representative-such as a practising Chartered Accountant, Cost Accountant, or legal practitioner-enters appearance for a petitioner, respondent, Registrar, or Government in a specified appeal, and must enclose a copy of the authorisation or vakalatnama signed for identification, together with basic appeal and contact details.
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Memorandum of appearance: authorised representatives enter appearance by filing the prescribed form with enclosed authorisation.
GSTAT FORM-04 is the memorandum of appearance under the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025, by which an authorised representative-such as a practising Chartered Accountant, Cost Accountant, or legal practitioner-enters appearance for a petitioner, respondent, Registrar, or Government in a specified appeal, and must enclose a copy of the authorisation or vakalatnama signed for identification, together with basic appeal and contact details.
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