Authorised representative appearance allowed with specified eligibility, disqualification grounds, and procedural safeguards for appeals. Persons entitled or required to appear in GST proceedings may appear by an authorised representative-relatives or regular employees, practising advocates, qualified chartered accountants, cost accountants or company secretaries, specified retired tax officers, and authorised tax return preparers-except where personal examination is mandated. Recently retired or resigned indirect tax Gazetted officers are temporarily barred from representation. Disqualifications include dismissal from government service, conviction for offences under listed tax statutes, and insolvency; misconduct may prompt prescribed authorities to order disqualification. Disqualification orders require notice, a hearing opportunity, an appeal to the competent authority within a set time, and do not take effect until the notice period or appeal is resolved.