Authorised representative rules permit specified delegates to appear in GST proceedings while listing disqualification grounds. Appearance by an authorised representative allows representation in GST proceedings by specified categories-relatives or regular employees, practising ... Summary
Authorised representative rules permit specified delegates to appear in GST proceedings while listing disqualification grounds.
Appearance by an authorised representative allows representation in GST proceedings by specified categories-relatives or regular employees, practising advocates, chartered accountants, cost accountants, company secretaries with certificates of practice, certain retired Commercial Tax officers subject to a one year post-retirement bar, and authorised GST practitioners-while disqualification arises from dismissal from government service, conviction for GST-related offences, misconduct findings, insolvency, and any disqualification recognised under corresponding Central, State or Union Territory GST laws.
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