Authorized representative rules allow specified professionals to appear in GST proceedings subject to disqualification criteria. Persons required to appear in Jammu and Kashmir GST proceedings may, except when personally required for oath, appear by an authorised representative. Eligible representatives include a relative or regular employee; an advocate not debarred from practice; a chartered accountant, cost accountant or company secretary holding a certificate of practice and not debarred; certain retired Commercial Tax Department officers subject to a one year post retirement bar; and authorised goods and services tax practitioners. Disqualifications-dismissal from government service, conviction for related GST offences, proven misconduct, or insolvency-are permanent except insolvency which lasts while it continues, and disqualifications under other GST laws are deemed effective here.