Authorised representative rights under GST allow specified professionals and relatives to appear subject to disqualification rules. Establishes that persons entitled or required to appear in GST proceedings may appoint an authorised representative, defined to include relatives or ... Summary
Authorised representative rights under GST allow specified professionals and relatives to appear subject to disqualification rules.
Establishes that persons entitled or required to appear in GST proceedings may appoint an authorised representative, defined to include relatives or regular employees, advocates, chartered accountants, cost accountants, company secretaries with certificates of practice, certain retired tax officers subject to a post-retirement bar, and authorised GST practitioners; and prescribes disqualification grounds-dismissal from government service, conviction related to tax proceedings, prescribed-authority misconduct findings, and insolvency-which also apply if established under Central, other State or Union Territory GST laws.
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