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Rule 84 of the CGST Rules, 2017

From the IndiaAuditLens Law Library

GST›CGST Rules, 2017›Chapter VIII, Returns

At a glance

Entitlement and conditions

  • Rule 84(1)Enrolment under rule 83 is required to attend an authority as a GST practitioner on another person’s behalf in proceedings under the Act.

Bars, duties and time limits

  • Rule 84(2)The practitioner must produce the represented person’s FORM GST PCT-05 authorisation if the authority requires it, whether that person is registered or unregistered.

A person appearing as a GST practitioner before an authority must be enrolled under rule 83. Rule 84 applies when the practitioner attends proceedings under the Act for either a registered or an unregistered person. If the authority requires it, the practitioner must produce a copy of the client’s authorisation in FORM GST PCT-05.[1]

Text

The text below is the rule as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Rules as published in the Gazette of India is the legal source.

Rule 84, verbatim (show)

Rule 84. Conditions for purposes of appearance .-

(1) No person shall be eligible to attend before any authority as a goods and services tax practitioner in connection with any proceedings under the Act on behalf of any registered or un-registered person unless he has been enrolled under rule 83.

(2) A goods and services tax practitioner attending on behalf of a registered or an unregistered person in any proceedings under the Act before any authority shall produce before such authority, if required, a copy of the authorisation given by such person in FORM GST PCT-05.

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.

Appearance enrolment prerequisite 84(1)

Questions to answer on the file3 questions
Ticks stay in this browser only.

Production of authorisation 84(2)

Questions to answer on the file4 questions
Ticks stay in this browser only.
Provisions connected to Rule 84
ProvisionConnectionWords that tie them
Section 48 of the CGST Act, 2017Section 48 of the CGST Act, 2017 prescribed by this provision84(1) "as a goods and services tax practitioner"
Rule 83this provision requires Rule 8384(1) "unless he has been enrolled under rule 83"

Circulars and notifications

No circular or notification in the CBIC repository is recorded as citing this rule.

See also

References

  1. Central Board of Indirect Taxes and Customs. "Rule 84. Conditions for purposes of appearance". Central Goods and Services Tax Rules, 2017, CBIC tax information portal. Retrieved 17 September 2026.

External links