Concept of authorised representative :

Section 86 provides that if any person is entitled or required to appear before a GST Officer or the FAA or the Tribunal in connection with any proceedings under the Act, he may appear by an authorised representative (except when he is required under the Act to appear personally for examination on oath or affirmation).

For this purpose, “authorised representative” has been defined in the section itself (see Appendix). Broadly, it includes a relative, a regular employee, an advocate, a chartered accountant, a cost accountant, a company secretary, or any person with prescribed qualifications. It is also provided that indirect tax gazetted officers can appear as authorised representative after one year from retirement.

The model law also provides for some disqualifications for an authorised representative such as dismissal from government service, conviction under some specified Acts, insolvency, misconduct, etc. Such orders of disqualification are however required to be passed after following the principles of natural justice.

For details, please refer to the model law as extracted in the Appendix.