Authorised representative rights allow specified persons to appear for taxpayers, subject to qualification and disqualification rules. Persons entitled or required to appear in proceedings under the Act may appear by an authorised representative except when personal appearance for oath is required. Authorised representatives include relatives or regular employees, advocates entitled to practice, chartered accountants/cost accountants/company secretaries with a certificate of practice, specified retired commercial tax officers (subject to a one-year post-retirement bar), and authorised GST practitioners. Disqualifications include dismissal from government service, conviction for offences connected with GST or related tax laws, prescribed-authority findings of misconduct, and insolvency; disqualifications under corresponding Central, State or Union Territory GST laws are deemed disqualifications here.