Authorised representative: entitlement to appear in GST proceedings, subject to specified eligibility and disqualification rules. Persons entitled or required to appear in GST proceedings may appear by an authorised representative except when personal examination on oath is required. The Act defines authorised representatives to include 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. Disqualifications include dismissal from government service, conviction for offences connected with GST or predecessor tax laws, proven misconduct by the prescribed authority, and insolvency; disqualifications under central or other GST laws are also effective here.