https://www.taxtmi.com/acts?id=26232 Persons entitled or required to appear in proceedings under the Act may appear by an authorised representative except when personal appearance for oath is required. Authorised representatives include relatives or regular employees, advocates entitled to practice, chartered accountants/cost accountants/company secretaries with a certificate of practice, specified retired commercial tax officers (subject to a one-year post-retirement bar), and authorised GST practitioners. Disqualifications include dismissal from government service, conviction for offences connected with GST or related tax laws, prescribed-authority findings of misconduct, and insolvency; disqualifications under corresponding Central, State or Union Territory GST laws are deemed disqualifications here. en-us Sat, 17 Jun 2017 15:13:51 +0530 Mon, 19 Jun 2017 18:46:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26232 Persons entitled or required to appear in proceedings under the Act may appear by an authorised representative except when personal appearance for oath is required. Authorised representatives include relatives or regular employees, advocates entitled to practice, chartered accountants/cost accountants/company secretaries with a certificate of practice, specified retired commercial tax officers (subject to a one-year post-retirement bar), and authorised GST practitioners. Disqualifications include dismissal from government service, conviction for offences connected with GST or related tax laws, prescribed-authority findings of misconduct, and insolvency; disqualifications under corresponding Central, State or Union Territory GST laws are deemed disqualifications here. Act-Rules GST - States Sat, 17 Jun 2017 15:13:51 +0530 https://www.taxtmi.com/acts?id=26232