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of <h1>Who Can Represent You in GST Proceedings and When Personal Examination on Oath Is Required</h1> A person required or entitled to appear in GST proceedings may generally be represented by an authorised representative except when personal examination on oath is required. Authorised representatives include a relative or regular employee, an advocate entitled to practice in India, a chartered accountant/cost accountant/company secretary with a certificate of practice, a retired commercial tax officer meeting rank and service conditions (subject to a one-year post-retirement bar), or a registered GST practitioner. Persons dismissed or removed from government service, convicted of connected offences, found guilty of prescribed misconduct, or adjudged insolvent (while insolvency continues) are disqualified from representing parties; disqualifications under State/UT GST law apply as well.
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