https://www.taxtmi.com/article/detailed?id=7655 Authorised representatives may appear before GST officers, appellate authorities and the appellate tribunal except where personal attendance for oath or affirmation is required. Eligible categories include relatives or regular employees, advocates, chartered accountants, cost accountants, company secretaries with valid practice, authorised GST practitioners, and certain retired commercial tax officers subject to a one-year post-retirement bar. Disqualifications include dismissal from government service, conviction for specified offences, proven misconduct and insolvency, with specified durations; State or UT disqualifications apply under the GST Act and the Commissioner may disqualify non-licensed representatives after enquiry. en-us Sat, 07 Oct 2017 08:38:22 +0530 Sat, 07 Oct 2017 08:38:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7655 Authorised representatives may appear before GST officers, appellate authorities and the appellate tribunal except where personal attendance for oath or affirmation is required. Eligible categories include relatives or regular employees, advocates, chartered accountants, cost accountants, company secretaries with valid practice, authorised GST practitioners, and certain retired commercial tax officers subject to a one-year post-retirement bar. Disqualifications include dismissal from government service, conviction for specified offences, proven misconduct and insolvency, with specified durations; State or UT disqualifications apply under the GST Act and the Commissioner may disqualify non-licensed representatives after enquiry. Articles Goods and Services Tax - GST Sat, 07 Oct 2017 08:38:22 +0530 https://www.taxtmi.com/article/detailed?id=7655