https://www.taxtmi.com/acts?id=27157 Persons entitled or required to appear under the Act may appear by an authorised representative except where personal examination on oath is required. Authorised representatives include a relative or regular employee; an advocate entitled to practice and not debarred; a chartered accountant, cost accountant or company secretary with a certificate of practice and not debarred; a retired Commercial Tax Department officer meeting rank and cooling off conditions; and an authorised goods and services tax practitioner. Specified dismissals, convictions, prescribed misconduct and ongoing insolvency disqualify persons from representation, and disqualifications under other GST laws are also applicable. en-us Thu, 22 Jun 2017 17:55:59 +0530 Thu, 22 Jun 2017 17:55:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27157 Persons entitled or required to appear under the Act may appear by an authorised representative except where personal examination on oath is required. Authorised representatives include a relative or regular employee; an advocate entitled to practice and not debarred; a chartered accountant, cost accountant or company secretary with a certificate of practice and not debarred; a retired Commercial Tax Department officer meeting rank and cooling off conditions; and an authorised goods and services tax practitioner. Specified dismissals, convictions, prescribed misconduct and ongoing insolvency disqualify persons from representation, and disqualifications under other GST laws are also applicable. Act-Rules GST - States Thu, 22 Jun 2017 17:55:59 +0530 https://www.taxtmi.com/acts?id=27157