https://www.taxtmi.com/acts?id=27428 Section 116 permits appearance by an authorised representative in Uttarakhand GST proceedings except when personal examination on oath is required; authorised representatives include relatives or regular employees, advocates, chartered accountants, cost accountants, company secretaries with certificates of practice, certain retired tax officers (subject to a one year post retirement bar) and registered goods and services tax practitioners. The section prescribes disqualifications-dismissal from government service, conviction for connected offences, prescribed findings of misconduct, and insolvency-and deems disqualifications under other GST laws applicable here. en-us Fri, 23 Jun 2017 18:20:48 +0530 Fri, 23 Jun 2017 18:20:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27428 Section 116 permits appearance by an authorised representative in Uttarakhand GST proceedings except when personal examination on oath is required; authorised representatives include relatives or regular employees, advocates, chartered accountants, cost accountants, company secretaries with certificates of practice, certain retired tax officers (subject to a one year post retirement bar) and registered goods and services tax practitioners. The section prescribes disqualifications-dismissal from government service, conviction for connected offences, prescribed findings of misconduct, and insolvency-and deems disqualifications under other GST laws applicable here. Act-Rules GST - States Fri, 23 Jun 2017 18:20:48 +0530 https://www.taxtmi.com/acts?id=27428