GST Tip – 392

A copy of the advance ruling pronounced by the Appellate Authority for Advance Ruling and duly signed by the Members shall be sent to-

  1. the applicant and the appellant;
  2. the concerned officer of central tax and State or Union territory tax;
  3. the jurisdictional officer of central tax and State or Union territory tax; and
  4. the Authority

GST Tip – 387

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.

GST Tip – 386

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 as GST Practitioner.