https://www.taxtmi.com/acts?id=23955 Any person entitled or required to appear before a GST officer, Appellate Authority, or Appellate Tribunal may, except where personal appearance on oath or affirmation is required, appear through an authorised representative. The term includes relatives, regular employees, advocates, practising chartered accountants, cost accountants, company secretaries, certain retired tax officers subject to a one-year cooling-off period, and authorised GST practitioners. The section also bars persons dismissed from service, convicted of specified offences, found guilty of misconduct, or adjudged insolvent from representing others, with corresponding permanent or temporary disqualifications. en-us Mon, 27 Mar 2017 17:10:17 +0530 Fri, 26 Jun 2026 12:01:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23955 Any person entitled or required to appear before a GST officer, Appellate Authority, or Appellate Tribunal may, except where personal appearance on oath or affirmation is required, appear through an authorised representative. The term includes relatives, regular employees, advocates, practising chartered accountants, cost accountants, company secretaries, certain retired tax officers subject to a one-year cooling-off period, and authorised GST practitioners. The section also bars persons dismissed from service, convicted of specified offences, found guilty of misconduct, or adjudged insolvent from representing others, with corresponding permanent or temporary disqualifications. Act-Rules GST Mon, 27 Mar 2017 17:10:17 +0530 https://www.taxtmi.com/acts?id=23955