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of <h1>Individuals Can Use Authorized Representatives in Rajasthan GST Proceedings, Except When Personal Appearance Is Required.</h1> Under the Rajasthan Goods and Services Tax Act, 2017, individuals involved in proceedings may appear through an authorized representative, except when personal appearance is mandated. Authorized representatives can include relatives, regular employees, advocates, chartered accountants, cost accountants, company secretaries, retired tax officers (with restrictions), or GST practitioners. Disqualified individuals include those dismissed from government service, convicted of related offenses, found guilty of misconduct, or declared insolvent. Disqualification under related GST Acts applies across jurisdictions.
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