https://www.taxtmi.com/article/detailed?id=12223 Authorized representative under the CGST Act allows a person entitled or required to appear before GST authorities to be represented except where personal oath or affirmation is required. Eligible representatives include relatives, regular employees, advocates not debarred, chartered accountants, cost accountants and company secretaries with valid practice certificates, prescribed qualified persons, retired commercial tax officers subject to a one-year post-retirement bar, and authorised GST practitioners. Disqualifications include dismissal from government service, convictions for specified tax-related offences, adjudged insolvency during insolvency, and misconduct determined by the prescribed authority; disqualification orders must follow principles of natural justice. en-us Tue, 16 Jan 2024 09:55:13 +0530 Tue, 16 Jan 2024 09:55:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12223 Authorized representative under the CGST Act allows a person entitled or required to appear before GST authorities to be represented except where personal oath or affirmation is required. Eligible representatives include relatives, regular employees, advocates not debarred, chartered accountants, cost accountants and company secretaries with valid practice certificates, prescribed qualified persons, retired commercial tax officers subject to a one-year post-retirement bar, and authorised GST practitioners. Disqualifications include dismissal from government service, convictions for specified tax-related offences, adjudged insolvency during insolvency, and misconduct determined by the prescribed authority; disqualification orders must follow principles of natural justice. Articles Goods and Services Tax - GST Tue, 16 Jan 2024 09:55:13 +0530 https://www.taxtmi.com/article/detailed?id=12223