Section 116 - Appearance by authorised representative of CGST ACT, 2017

            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.
                   (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.
                 (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).
                  (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.

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