Section 84: Conditions for purposes of appearance

Q: What does Section 84 of The Central Goods and Services Tax Rules, 2017 (GST) deal with?

Section 84 GST pertains to "Conditions for purposes of appearance". It is part of the The Central Goods and Services Tax Rules, 2017, a legislation enacted by the Parliament of India. Section 84 of The Central Goods and Services Tax Rules, 2017 (GST) governs conditions for purposes of appearance. As verified on 19 May 2026.

Q: Is Section 84 GST still in force?

Yes, Section 84 of the The Central Goods and Services Tax Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 84 GST?

धारा 84 GST is the Devanagari Hindi reference for Section 84 of the The Central Goods and Services Tax Rules, 2017. Section 84 of The Central Goods and Services Tax Rules, 2017 (GST) governs conditions for purposes of appearance. As verified on 19 May 2026.

Q: What is Dhara 84 GST?

Dhara 84 GST is the Roman Hindi reference for Section 84 of the The Central Goods and Services Tax Rules, 2017. "Dhara" means "Section" in Hindi. Section 84 of The Central Goods and Services Tax Rules, 2017 (GST) governs conditions for purposes of appearance. As verified on 19 May 2026.

Q: How to cite Section 84 of The Central Goods and Services Tax Rules, 2017?

Cite as: "Section 84, The Central Goods and Services Tax Rules, 2017 (GST)" in legal briefs. For academic writing, use the BlueBook format: The Central Goods and Services Tax Rules, 2017, § 84 (India).

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(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 unregistered person unless he has been enrolled under rule 83.

(2)

A goods and services tax practitioner attending on behalf of a registered or an un-registered 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.

[Chapter IX] [Inserted 'Chapter IV, Chapter V, Chapter VI, Chapter VII, Chapter VIII, Chapter IX, Chapter X, Chapter XI, Chapter XII, Chapter XIII, Chapter XIV, Chapter XV, Chapter XVI' by Notification No. G.S.R. 663(E), dated 28.6.2017 (w.e.f. 19.6.2017).] Payment of Tax