Appearance by authorised representative [ Section 116 ]

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..... 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 Advoca .....

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..... isconduct 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. - Manuals - Ready reckoner - Law and practice - Reference Guide - Quick .....

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