Section 116 of GST – Appearance by authorised representative. In this GST Section you may find all details for Appearance by authorised representative as per GST Act 2017. Detailed Analysis of GST Section 116 of GST Act 2017.
Must Read – List of all sections of GST
Section 116 of GST – Appearance by authorised representative
Statutory Provisions
(1) 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 authorized representative.
(2) For the purposes of this section, the expression “authorised representative” shall mean a person authorised by the person referred to in sub-section (1) to appear on his behalf, being —
- (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 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 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.
Provided that 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
- (e) any person who has been authorized to act as a Goods and Services Tax Practitioner on behalf of the concerned registered person.
(3) No person –
- (a) who has been dismissed or removed from government service; or
- (b) who is convicted of an offence connected with any proceeding under this Act, the State Goods and Services Tax Act, the Integrated Goods and Services Tax Act or the Union Territory Goods and Services Tax Act or under the erstwhile law or under any of the Acts passed by a state legislature dealing with the imposition of taxes on sale of goods or supply of goods or services or both, or
- (c) who is found guilty of misconduct by the prescribed authority;
- (d) who has been adjudged as an insolvent,
shall be qualified to represent any person under sub-section (1)-
- (i) for all times in the case of a person referred to in clause (a), (b) and (c); and
- (ii) for the period during which the insolvency continues in the case of a person referred to in clause (d).
(4) Any person who has been disqualified under the provisions of the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act shall be deemed to be disqualified under this Act.
Analysis and Updates
Introduction
(i) This section provides for appearance by authorised representative in proceedings or appeals except in circumstances where personal appearance is required for examination or oath or affirmation.
Analysis
(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
(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.
Comparative review
(i) Section 35Q of the Central Excise Act,1944
Related provisions
(i) Section 2(23) defines “chartered accountant”
(ii) Section 2(28) defines “company secretary”
(iii) Section 2(35) defines “cost accountant”
(iv) Section 2(55) defines “goods and service tax practitioner”
MCQ
Q1. Any person who has retired/resigned after serving 2 years as gazetted officer in the indirect tax departments of the Government of India or any State Government shall be entitled to appear as authorised representative after:-
(a) 1 year from date of resignation / retirement
(b) 2 years from date of resignation / retirement
(c) 3 years from date of resignation / retirement
(d) Not entitled to appear at all
Ans. (a) 1 year from date of resignation / retirement
Q2. Any person who has been dismissed or removed from government services shall be entitled to appear as authorised representative after:-
(a) 1 year from date of dismissal / removal
(b) 2 years from date of dismissal / removal
(c) 3 years from date of dismissal / removal
(d) Not entitled to appear at all
Ans. (d) Not entitled to appear at all
Q3. Any insolvent person shall not be entitled to appear as authorised representative:-
(a) Up to a period of 1 year of insolvency
(b) Up to a period of 2 years of insolvency
(c) During the period of insolvency
(d) Not entitled to appear at all
Ans. (c) During the period of insolvency
Q4. Any person who is disqualified to represent, being found guilty of misconduct, has no further remedy at all
(a) True
(b) False
Ans. (a) True
Recommended Articles –