Appearance of GST Practitioner before authority on behalf of taxable person :
A GST Practitioner can appear before any authority, in connection with any proceeding under the Act onbehalf of any taxable person or person only if his name has been entered in the list maintained under rule 20(6) of Model GST Law.
An Accountant or a GST Practitioner attending on behalf of a registered person or an unregistered person in any proceeding under the Act before any authority shall produce before such authority, if required, a copy of the authorization given by the taxable person or person in Form GST-PCT-6 – Rule 25 of Return Rules
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