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of <h1>Section 105: Rules for Authorized Representatives in GST Proceedings; Eligibility, Restrictions, and Disqualification Details.</h1> Section 105 of the Model GST Law outlines the provisions for representation by an authorized representative in proceedings before a GST Officer, First Appellate Authority, or Appellate Tribunal. Eligible representatives include relatives, employees, advocates, chartered accountants, cost accountants, company secretaries, retired tax officers, and authorized Tax Return Preparers. Restrictions apply to individuals dismissed from government service, convicted of tax-related offenses, or declared insolvent. Additionally, former government tax officers cannot represent within one year of retirement or resignation. Misconduct can lead to disqualification, with opportunities for appeal and a hearing before such orders take effect.
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