Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 7-10-2017 – Authorised Representative Authorised representative means a person who is authorised by a person to appear on his behalf. Section 2(15) of GST Act, 2017, provides that 'authorised representative' means the representative as referred to in section 116. As per section 116(1) of the GST Act, 2017, any person who is entitled or required to appear before a GST officer appointed under the Act, or the appellate authority or the appellate tribunal in connection with any proceedings under the Act, may, otherwise than when required under this Act to appear personally for examination on oath or affirmation, subject to the other provisions can appear by an authorised representative. For this purpose, 'authorised representative' has been defined in the Act itself. Broadly, it includes a relative, a regular employee, an advocate, a chartered accountant, a cost accountant, a company secretary, or any person
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ection 116(2) of the GST Act, 2017, following persons can be appointed as an authorised representative i.e., a person authorised by the person to appear on his behalf: his relative or regular employee; or 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 any chartered accountant, a cost accountant or a company secretary, who holds a valid certificate of practice and who has not been debarred from practice; or 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: However, 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 any person who has been authorised to act as a goods
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; or 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 who is found guilty of misconduct by the prescribed authority; who has been adjudged as an insolvent, Such disqualification to act as an authorised representative shall operate for the following period: Persons dismissed or removed from government – for all times Persons convicted of specified offences – for all times Insolvent persons – for the period during which the insolvency continues. As per section 116(4) of GST act, 2017, any person who has been disqualified under the provisions of the State Goods and Services Tax Act (SGST) or the Union Territory Goods and Services Tax Act (UTGST) shall be de
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