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    <title>Appearance by authorised representative</title>
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    <description>The Bihar GST Act allows appearance by an authorised representative except where personal examination on oath is required. &quot;Authorised representative&quot; includes relatives or regular employees; advocates not debarred from practice; chartered accountants, cost accountants or company secretaries holding a certificate of practice and not debarred; certain retired commercial tax officers subject to a one-year post-retirement bar; and authorised GST practitioners. Disqualifications include persons dismissed from government service, convicted of GST-related offences, found guilty of misconduct, or adjudged insolvent, with disqualifications under central or other GST laws deemed effective under this Act.</description>
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      <description>The Bihar GST Act allows appearance by an authorised representative except where personal examination on oath is required. &quot;Authorised representative&quot; includes relatives or regular employees; advocates not debarred from practice; chartered accountants, cost accountants or company secretaries holding a certificate of practice and not debarred; certain retired commercial tax officers subject to a one-year post-retirement bar; and authorised GST practitioners. Disqualifications include persons dismissed from government service, convicted of GST-related offences, found guilty of misconduct, or adjudged insolvent, with disqualifications under central or other GST laws deemed effective under this Act.</description>
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