Authorised representative rules allow specified professionals to appear in GST proceedings, subject to defined disqualifications. Persons entitled or required to appear in proceedings may appear by an authorised representative except when personal examination on oath is required. Authorised representatives include 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 officers subject to a one year post retirement bar; and authorised GST practitioners. Disqualifications include dismissal from government service, conviction for offences connected with specified tax laws, prescribed misconduct, and ongoing insolvency; disqualifications under corresponding GST laws elsewhere are also operative.