https://www.taxtmi.com/article/detailed?id=13254 The authorised representative under the CGST Act may appear on behalf of a person before GST officers, appellate authorities and the appellate tribunal except where personal oath examination is required; permitted representatives include relatives, regular employees, advocates, chartered accountants, cost accountants, company secretaries, prescribed qualified persons and GST practitioners; retired commercial tax gazetted officers may act after a one year post retirement bar; disqualifications include dismissal from government service, specified convictions, misconduct findings and insolvency, with disqualification orders subject to natural justice. en-us Fri, 27 Dec 2024 18:56:57 +0530 Fri, 27 Dec 2024 18:56:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13254 The authorised representative under the CGST Act may appear on behalf of a person before GST officers, appellate authorities and the appellate tribunal except where personal oath examination is required; permitted representatives include relatives, regular employees, advocates, chartered accountants, cost accountants, company secretaries, prescribed qualified persons and GST practitioners; retired commercial tax gazetted officers may act after a one year post retirement bar; disqualifications include dismissal from government service, specified convictions, misconduct findings and insolvency, with disqualification orders subject to natural justice. Articles Goods and Services Tax - GST Fri, 27 Dec 2024 18:56:57 +0530 https://www.taxtmi.com/article/detailed?id=13254