Amended and updated notes on section 116 of CGST Act, 2017. Detail discussion on provisions and rules related to appearance by authorised representative.
Chapter XVIII (Sections 107–121) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to appeals and revision. Section 116 of CGST 2017 provides for appearance by authorised representative.
Recently, we have discussed in detail section 115 (Interest on refund of amount paid for admission of appeal) of CGST Act 2017. Today, we learn the provisions of section 116 of Central GST Act 2017.
Section 116 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. This notification was come into force from 1st July, 2017 i.e. the commencement date of section 116 is 1-7-2017.
| Name of Act | The Central Goods and Services Tax Act 2017 |
|---|---|
| Enacted by | Parliament of India |
| Administered by | Central Board of Indirect Taxes & Customs |
| Governing body | GST Council |
| Number of Chapters | 21 |
| Number of Sections | 174 |
| You are reading: | |
| Chapter No. | XVIII |
| Chapter Name | Appeals and Revision |
| Section No. | 116 |
| Section Name | Appearance by authorised representative |
| Updated 2024 Edition | GST Law Book PDF |
Relevant Rules and Forms for GST Section 116:
- Rule 116: Disqualification for misconduct of an authorised representative
Section 116 of Central GST – Appearance by authorised representative1
Section 116 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017.
Section 116(1) of CGST Act
Section 116(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 authorised representative.
Section 116(2) of CGST Act
Section 116(2): For the purposes of this Act, 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 authorised to act as a goods and services tax practitioner on behalf of the concerned registered person.
Section 116(3) of CGST Act
Section 116(3): No person, —
- (a) who has been dismissed or removed from Government service; or
- (b) who is convicted of an offence connected with any proceedings 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 existing 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 case of persons referred to in clauses (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).
Section 116(4) of CGST Act
Section 116(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.
- Section 116 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. ↩︎