Authorised representative: permitted to appear in GST proceedings, subject to professional eligibility and disqualification rules. Authorised representatives may appear for persons in proceedings under the Ordinance except when personal examination is required. 'Authorised representative' comprises relatives or regular employees; advocates not debarred from practice; chartered accountants, cost accountants, or company secretaries with a certificate of practice and not debarred; specified retired Commercial Tax Department officers subject to a post retirement bar; and authorised goods and services tax practitioners. Persons dismissed from government service, convicted in connection with GST or related tax laws, found guilty of prescribed misconduct, or adjudged insolvent are disqualified from representing others; disqualifications under Central, other State or Union Territory GST laws are deemed applicable.