https://www.taxtmi.com/manuals?id=2697 Section 116 permits appearance in GST proceedings by an authorised representative-including relatives, regular employees, practising advocates, practising CA/CWA/CS, qualifying retired officers, and GST practitioners-except where personal attendance for oath or affirmation is required; it also prescribes disqualifications such as recent retirement from indirect tax service without cooling-off, dismissal, conviction under GST or predecessor laws, misconduct findings, insolvency, and corresponding state/UT disqualifications. en-us Mon, 08 May 2023 09:56:00 +0530 Wed, 04 Sep 2024 18:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2697 Section 116 permits appearance in GST proceedings by an authorised representative-including relatives, regular employees, practising advocates, practising CA/CWA/CS, qualifying retired officers, and GST practitioners-except where personal attendance for oath or affirmation is required; it also prescribes disqualifications such as recent retirement from indirect tax service without cooling-off, dismissal, conviction under GST or predecessor laws, misconduct findings, insolvency, and corresponding state/UT disqualifications. Manuals GST Mon, 08 May 2023 09:56:00 +0530 https://www.taxtmi.com/manuals?id=2697