Authorised representative: specified categories may represent taxpayers in GST proceedings subject to disqualification rules. Authorised representatives may appear for persons in proceedings unless personal examination is required; authorised representatives include relatives or regular employees, practising advocates, practising chartered accountants, cost accountants or company secretaries, certain retired commercial tax officers subject to a one year post retirement bar, and authorised GST practitioners. Disqualifications bar those dismissed or removed from Government service, convicted for offences related to tax laws, those found guilty of prescribed misconduct, and persons adjudged insolvent while insolvency continues; disqualifications under Central, other State or Union Territory GST laws are deemed applicable under this Act.