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    <description>Persons required to appear in Jammu and Kashmir GST proceedings may, except when personally required for oath, appear by an authorised representative. Eligible representatives include a relative or regular employee; an advocate not debarred from practice; a chartered accountant, cost accountant or company secretary holding a certificate of practice and not debarred; certain retired Commercial Tax Department officers subject to a one year post retirement bar; and authorised goods and services tax practitioners. Disqualifications-dismissal from government service, conviction for related GST offences, proven misconduct, or insolvency-are permanent except insolvency which lasts while it continues, and disqualifications under other GST laws are deemed effective here.</description>
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