https://www.taxtmi.com/acts?id=27572 Persons entitled or required to appear in proceedings under the Nagaland Goods and Services Tax Act may, except when personal examination on oath is mandated, be represented by an authorised representative, defined to include relatives or regular employees, practising advocates, chartered accountants, cost accountants or company secretaries with certificate of practice, certain retired commercial tax officers subject to a one year post retirement bar, and authorised goods and services tax practitioners. en-us Sat, 24 Jun 2017 12:57:28 +0530 Thu, 27 Jul 2017 12:10:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27572 Persons entitled or required to appear in proceedings under the Nagaland Goods and Services Tax Act may, except when personal examination on oath is mandated, be represented by an authorised representative, defined to include relatives or regular employees, practising advocates, chartered accountants, cost accountants or company secretaries with certificate of practice, certain retired commercial tax officers subject to a one year post retirement bar, and authorised goods and services tax practitioners. Act-Rules GST - States Sat, 24 Jun 2017 12:57:28 +0530 https://www.taxtmi.com/acts?id=27572