Authorised representative rules permit specified professionals and relatives to appear in GST proceedings, subject to prescribed disqualifications. Appearance in GST proceedings may be by an authorised representative except when personal examination on oath is required. Authorised representatives ... Summary
Authorised representative rules permit specified professionals and relatives to appear in GST proceedings, subject to prescribed disqualifications.
Appearance in GST proceedings may be by an authorised representative except when personal examination on oath is required. Authorised representatives include relatives or regular employees, eligible advocates, practising Chartered Accountants, Cost Accountants, Company Secretaries, certain retired commercial tax officers subject to a one year post retirement bar, and authorised GST practitioners. Disqualification bars arise from dismissal or removal from government service, conviction in offences connected with GST or related tax laws, findings of misconduct by the prescribed authority, and adjudged insolvency, with disqualifications under central, other State or Union Territory GST laws deemed applicable here.
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