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Authorized representative under GST

Who is authorised representative?

As per section 2(15) of CGST Act, “authorised representative” means the representative as referred to in section 116;

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.

Provided that the President shall have the authority to delegate such of his financial and administrative powers as he may think fit to any other Member or any officer of the National Bench and Regional Benches, subject to the condition that such Member or officer shall, while exercising such delegated powers, continue to act under the direction, control and supervision of the President.

In simple words, authorized representative refers to a person who is authorized by a person to appear on his behalf. Authorized person may be a relative, an employee, an advocate, CA, CWA, CS, or any person with prescribed qualifications.

Authorized person can appear in any proceedings under Goods & Service Tax before the following authorities:

  • GST officer
  • Appellate authority
  • Appellate tribunal

Persons who qualified to act as authorized representative

Following persons can be appointed as authorized representative in GST-

  • Relative or regular employee
  • 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
  • Any chartered accountant, a cost accountant or a company secretary, who holds a certificate of practice and who has not been debarred from practice
  • 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
  • Any person who has been authorised to act as a GST Practitioner

Persons who disqualified to appoint as authorized representative

  • Any person who has been dismissed or removed from Government service
  • Any person who is convicted of an offense 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 the sale of goods or supply of goods or services or both
  • Any person who is found guilty of misconduct by the prescribed authority
  • 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.

TaxGyata Team

TaxGyata Team

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