Appearance by authorised representative [ Section 116 ] - GST Ready Reckoner - GST

Appearance by Authorised Representative As per section 116(1) CGST ACT Appearance by Authorised Representative Any person who is entitled or required to appear before an officer appointed under this Act, or the Appellate Authority or the Appellate Tribunal in connection with any proceedings under this Act, may, otherwise than when required under this Act to appear personally for examination on oath or affirmation, subject to the other provisions of this section, appear by an authorised representative As per section 116(2) CGST ACT provides for Qualification of Authorised Representative (i) Authorised representative means relative or regular employee Practising Advocate Practising CA, CWA or CS A retired government officer who had worked for not less than 2 years in a post not lower in rank than Group-B gazetted officer Goods and Services Tax Practitioner Howsoever Section 116(3) 116(4) CGST Act provides for Disqualification of Authorised Representative (ii) Any person, who has retired or resigned after serving more than 2 years in the indirect tax departments of Government of India or any State Government as a gazetted officer, shall not be entitled to appear as authorised representative for a period of 1 year from the date of retirement or resignation. (iii) Any person, who has been dismissed or removed from government service who is convicted of an offence under CGST Act, SGST Act, IGST Act, UTGST Act or under erstwhile laws who is found guilty of misconduct by the prescribed authority shall not be qualified as authorised representative. (iv) Any person, who has become insolvent, shall not be qualified as authorised representative during the period of insolvency. (v) Any disqualification under SGST Act or UTGST Act shall be construed as disqualification under CGST Act.