Appearance by authorised representative permits specified persons to represent taxpayers subject to qualifications and disqualifications. Persons entitled or required to appear under the Act may appear by an authorised representative except where personal examination on oath is required. Authorised representatives include a relative or regular employee; an advocate entitled to practice and not debarred; a chartered accountant, cost accountant or company secretary with a certificate of practice and not debarred; a retired Commercial Tax Department officer meeting rank and cooling off conditions; and an authorised goods and services tax practitioner. Specified dismissals, convictions, prescribed misconduct and ongoing insolvency disqualify persons from representation, and disqualifications under other GST laws are also applicable.