https://www.taxtmi.com/acts?id=26733 Right to appear by an authorised representative is permitted except where personal oath-based examination is required. "Authorised representative" includes relatives or regular employees, practising advocates, chartered accountants, cost accountants, company secretaries with certificates of practice, certain retired commercial tax officers subject to a one-year post-retirement bar, and authorised GST practitioners; eligibility is contingent on non-debarment. Persons dismissed from government service, convicted of offences connected with GST or related tax laws, or found guilty of prescribed misconduct are permanently disqualified, while insolvency disqualifies for its duration; disqualifications under central, state or union territory GST laws are deemed applicable here. en-us Wed, 21 Jun 2017 16:42:47 +0530 Wed, 21 Jun 2017 16:42:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26733 Right to appear by an authorised representative is permitted except where personal oath-based examination is required. "Authorised representative" includes relatives or regular employees, practising advocates, chartered accountants, cost accountants, company secretaries with certificates of practice, certain retired commercial tax officers subject to a one-year post-retirement bar, and authorised GST practitioners; eligibility is contingent on non-debarment. Persons dismissed from government service, convicted of offences connected with GST or related tax laws, or found guilty of prescribed misconduct are permanently disqualified, while insolvency disqualifies for its duration; disqualifications under central, state or union territory GST laws are deemed applicable here. Act-Rules GST - States Wed, 21 Jun 2017 16:42:47 +0530 https://www.taxtmi.com/acts?id=26733