Authorised representative rules permit specified professionals and relatives to appear in GST proceedings, subject to disqualification criteria. Authorised representatives may appear in GST proceedings in place of persons required or entitled to appear, excluding cases requiring personal oath. 'Authorised representative' includes relatives or regular employees, advocates, chartered accountants, cost accountants, company secretaries with a certificate of practice, certain retired Commercial Tax officers subject to a one year restriction after retirement, and authorised GST practitioners. Disqualifications bar those dismissed from government service, convicted of related offences, found guilty of prescribed misconduct, or adjudged insolvent (while insolvent). Disqualifications under central, other State or Union Territory GST laws are deemed to apply under this Act.