Authorised representative rights allow specified persons to appear in GST proceedings and disqualifications apply, and cross-deeming under other GST laws.

Persons entitled or required to appear in proceedings under the Act may appear by an authorised representative except when personal examination is required. Authorised representatives comprise a relative or regular employee; an advocate not debarred from practice; a chartered accountant, cost accountant or company secretary with a certificate of practice and not debarred; a retired Commercial Tax Department or Board officer meeting rank-and-service conditions subject to a one-year post-retirement bar; and an authorised goods and services tax practitioner. Specified disqualification grounds include dismissal from government service, conviction for related offences, prescribed-authority findings of misconduct, and insolvency, with corresponding temporal consequences and cross-deeming from other GST laws.

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