https://www.taxtmi.com/acts?id=30459 Section 116 permits representation by an authorised representative in GST proceedings except where personal examination is required, and defines eligible representatives-relatives or regular employees, practising advocates, chartered accountants, cost accountants, company secretaries with certificates of practice, certain retired commercial tax officers subject to a post service bar, and authorised GST practitioners. It enumerates disqualifications including dismissal from government service, conviction for offences connected with GST or related tax laws, misconduct as prescribed, and insolvency, and imports disqualification consequences from central and other State or Union Territory GST laws. en-us Mon, 10 Jul 2017 16:06:19 +0530 Thu, 24 Aug 2017 18:20:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30459 Section 116 permits representation by an authorised representative in GST proceedings except where personal examination is required, and defines eligible representatives-relatives or regular employees, practising advocates, chartered accountants, cost accountants, company secretaries with certificates of practice, certain retired commercial tax officers subject to a post service bar, and authorised GST practitioners. It enumerates disqualifications including dismissal from government service, conviction for offences connected with GST or related tax laws, misconduct as prescribed, and insolvency, and imports disqualification consequences from central and other State or Union Territory GST laws. Act-Rules GST - States Mon, 10 Jul 2017 16:06:19 +0530 https://www.taxtmi.com/acts?id=30459