https://www.taxtmi.com/acts?id=29278 Section 116 allows persons required or entitled to appear in GST proceedings to be represented by an authorised representative-defined to include relatives or regular employees, practising advocates, chartered accountants, cost accountants, company secretaries with practice certificates, certain retired commercial tax officers subject to a cooling off, and authorised GST practitioners-except when personal examination is required. It prescribes disqualification grounds (dismissal from government service, conviction for related offences, prescribed misconduct, insolvency) and deems disqualifications under Central, other State or Union Territory GST laws to apply under this Act. en-us Mon, 03 Jul 2017 16:02:25 +0530 Mon, 24 Jul 2017 15:18:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29278 Section 116 allows persons required or entitled to appear in GST proceedings to be represented by an authorised representative-defined to include relatives or regular employees, practising advocates, chartered accountants, cost accountants, company secretaries with practice certificates, certain retired commercial tax officers subject to a cooling off, and authorised GST practitioners-except when personal examination is required. It prescribes disqualification grounds (dismissal from government service, conviction for related offences, prescribed misconduct, insolvency) and deems disqualifications under Central, other State or Union Territory GST laws to apply under this Act. Act-Rules GST - States Mon, 03 Jul 2017 16:02:25 +0530 https://www.taxtmi.com/acts?id=29278