Authorised representative: representation in GST proceedings permitted subject to eligibility, qualification, and disqualification criteria under the Act.

Representation in Meghalaya GST proceedings is allowed by an authorised representative except when personal examination is required. Permissible representatives include a relative or regular employee, an advocate, a practising chartered accountant, cost accountant or company secretary, certain retired commercial tax officers subject to a post service restriction, and authorised GST practitioners. Disqualifying conditions bar representation: dismissal or removal from government service, conviction for connected tax offences, prescribed authority findings of misconduct, and ongoing insolvency. Disqualifications under corresponding central, other State or Union Territory GST laws are also applicable.

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