Who cannot be appointed as authorized representative :
Following cannot be appointed as authorized representative.
(a) who has been dismissed or removed from government service (cannot be appointed for all times) ; or
(b) who is convicted of an offence connected with any proceeding under CGST, IGST, SGST, UTGST, Central Excise, State Vat, Customs (cannot be appointed for all times)
(c) who is found guilty of misconduct by the prescribed authority (cannot be appointed for all times)
(d) who has become an insolvent, cannot be appointed for the period during which the insolvency continues – section 106(3) of CGST Act.