Authorised representative rules govern appearance by non parties; specify eligible representatives, procedural limits and disqualification grounds.

Appearance by an authorised representative allows representation in proceedings under the Act except where personal examination on oath is required. The Act enumerates authorised representatives-relatives or regular employees; advocates not debarred from practice; chartered accountants, cost accountants or company secretaries with certificate of practice and not debarred; retired Commercial Tax Department officers meeting service and cooling off requirements; and authorised goods and services tax practitioners. The Act disqualifies dismissed government servants, persons convicted of GST related offences or related sales tax offences, those found guilty of prescribed misconduct, and adjudged insolvents; disqualifications under other GST laws are also deemed applicable.

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