Who can be authorized representative :
“Authorised representative” can be any of following —
(a) his relative or regular employee; or
(b) an advocate who is entitled to practice in any court in India, and who has not been debarred from practicing before any court in India; or
(c) any chartered accountant, a cost accountant or a company secretary, who holds a valid certificate of practice and who has not been debarred from practice or
(d) a retired officer of the Commercial Tax Department of any State Government or Union Territory or of the Central Board of Excise and Customs, Department of Revenue, who, during his service under the Government, had worked in a post not below the rank than that of a Group-B gazetted officer for a period of not less than two years. He cannot appear for one year from date of resignation or retirement.
(e) any person who has been authorized to act as GST Practitioner on behalf of concerned registered person – section 116(2) of CGST Act.