Authorised representative rules permit specified professionals to appear in GST proceedings subject to disqualification and cooling-off safeguards. Appearance rules permit a person entitled or required to appear in GST proceedings to be represented by an authorised representative except where personal appearance for oath or affirmation is mandated. Authorised representatives include relatives or regular employees, advocates entitled to practice, chartered accountants/cost accountants/company secretaries holding certificates of practice, certain retired commercial tax officers subject to a one year post retirement restriction, and authorised GST practitioners. Disqualifications include dismissal from government service, convictions for offences connected with GST or related tax laws, misconduct findings, and insolvency; disqualifications under other GST laws are deemed effective here.