https://www.taxtmi.com/acts?id=52367 Rule 30 limits eligibility to appear as an authorised representative under clause (c) of sub section (2) of section 31 to Chartered Accountants, Company Secretaries, and Cost Accountants holding valid certificates of practice, or to retired government officers who held posts not below Group B Gazetted rank for at least two years; a proviso bars such retired officers from appearing for one year after superannuation or resignation. en-us Sat, 03 Jan 2026 13:51:09 +0530 Mon, 05 Jan 2026 11:53:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52367 Rule 30 limits eligibility to appear as an authorised representative under clause (c) of sub section (2) of section 31 to Chartered Accountants, Company Secretaries, and Cost Accountants holding valid certificates of practice, or to retired government officers who held posts not below Group B Gazetted rank for at least two years; a proviso bars such retired officers from appearing for one year after superannuation or resignation. Act-Rules GST Sat, 03 Jan 2026 13:51:09 +0530 https://www.taxtmi.com/acts?id=52367