Authorised representative rules permit specified delegates to appear in GST proceedings while listing disqualification grounds. Appearance by an authorised representative allows representation in GST proceedings by specified categories-relatives or regular employees, practising advocates, chartered accountants, cost accountants, company secretaries with certificates of practice, certain retired Commercial Tax officers subject to a one year post-retirement bar, and authorised GST practitioners-while disqualification arises from dismissal from government service, conviction for GST-related offences, misconduct findings, insolvency, and any disqualification recognised under corresponding Central, State or Union Territory GST laws.