The proceedings under the CGST Act, 2017 before the authorities including the Appellate Tribunal can be attended by the "Authorized Representative". Explain who can act as an authorized representative under the Act.

For the purposes of this Act, the expression "authorized representative" shall mean a person authorized by the person referred to in section 116(1) to appear on his behalf, being:- his relative or regular employee; or 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 any Chartered Accountant, a Cost Accountant or a Company Secretary who holds a certificate of practice and who has not been debarred from practice; or a retired officer of the Commercial Tax Department of any State Government or Union territory or of the Board 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. However, such officer shall not be entitled to appear before any proceedings under this Act for a period of one year from the date of his retirement or resignation; or any person who has been authorized to act as a goods and services tax practitioner on behalf of the concerned registered person.