https://www.taxtmi.com/acts?id=30656 Appearance rules permit a person entitled or required to appear in GST proceedings to be represented by an authorised representative except where personal appearance for oath or affirmation is mandated. Authorised representatives include relatives or regular employees, advocates entitled to practice, chartered accountants/cost accountants/company secretaries holding certificates of practice, certain retired commercial tax officers subject to a one year post retirement restriction, and authorised GST practitioners. Disqualifications include dismissal from government service, convictions for offences connected with GST or related tax laws, misconduct findings, and insolvency; disqualifications under other GST laws are deemed effective here. en-us Wed, 26 Jul 2017 17:40:41 +0530 Thu, 10 Aug 2017 14:53:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30656 Appearance rules permit a person entitled or required to appear in GST proceedings to be represented by an authorised representative except where personal appearance for oath or affirmation is mandated. Authorised representatives include relatives or regular employees, advocates entitled to practice, chartered accountants/cost accountants/company secretaries holding certificates of practice, certain retired commercial tax officers subject to a one year post retirement restriction, and authorised GST practitioners. Disqualifications include dismissal from government service, convictions for offences connected with GST or related tax laws, misconduct findings, and insolvency; disqualifications under other GST laws are deemed effective here. Act-Rules GST - States Wed, 26 Jul 2017 17:40:41 +0530 https://www.taxtmi.com/acts?id=30656