Authorised representative rules allow representation in GST proceedings subject to eligibility, prescribed disqualifications and cross-deeming provisions. Section 116 allows persons to appear by an authorised representative in Karnataka GST proceedings except when personal examination is required. It 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 post-retirement restriction, and authorised GST practitioners. The section conditions representation on absence of debarment and prescribes disqualifications - dismissal from government service, conviction for tax-related offences, misconduct findings, and adjudged insolvency - and deems disqualifications under other GST laws to apply here.