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    <title>GSTAT (PROCEDURE) RULES – PART 10</title>
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    <description>Rules set out who may act as an authorized representative before GSTAT, the required appointment documentation (vakalatnama/Form GSTAT Form-04), and conditions for change of representative including erstwhile AR consent. GSTAT may restrict appearance, empanel special ARs/experts, and require adherence to professional dress and conduct. Separate rules require affidavits titled for GSTAT, compliance with Order XIX, Rule 3 CPC, attestation by advocate or notary with seal, special certification for illiterate or visually challenged deponents via GSTAT Form-05, identification of unknown deponents, and endorsement of annexures.</description>
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