https://www.taxtmi.com/acts?id=25934 Persons entitled or required to appear in proceedings under the Act may appear by an authorised representative unless personal attendance for oath or affirmation is required. "Authorised representative" includes a relative or regular employee; an advocate entitled to practice in India; a practising chartered accountant, cost accountant or company secretary; a retired senior commercial tax officer subject to a one year post retirement bar; and a registered goods and services tax practitioner. Disqualifications bar those dismissed from government service, convicted of GST related offences, found guilty of prescribed misconduct, or adjudged insolvent, and disqualifications under corresponding GST laws are also effective here. en-us Sat, 17 Jun 2017 12:11:30 +0530 Sat, 29 Jul 2017 10:36:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25934 Persons entitled or required to appear in proceedings under the Act may appear by an authorised representative unless personal attendance for oath or affirmation is required. "Authorised representative" includes a relative or regular employee; an advocate entitled to practice in India; a practising chartered accountant, cost accountant or company secretary; a retired senior commercial tax officer subject to a one year post retirement bar; and a registered goods and services tax practitioner. Disqualifications bar those dismissed from government service, convicted of GST related offences, found guilty of prescribed misconduct, or adjudged insolvent, and disqualifications under corresponding GST laws are also effective here. Act-Rules GST - States Sat, 17 Jun 2017 12:11:30 +0530 https://www.taxtmi.com/acts?id=25934