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Authorized representative under GST

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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 (GST) before the following authorities:

  • GST officer
  • Appellate authority
  • Appellate tribunal

Persons who are 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 (CA), a cost accountant (CWA) or a company secretary (CS), 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
  • Any person who has been authorised to act as a GST Practitioner

Persons qualified to act as authorized representative under GST

Persons who are disqualified to be appointed 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.

Consequences of misconduct of authorised representative

Upon an enquiry into the matter, if an authorised representative is found guilty of misconduct in connection with any proceedings under the Act, the Commissioner may, after providing him an opportunity of being heard, disqualify him from appearing as an authorised representative.

Note, the said clause shall not be applicable to advocate, CA, CWA & CS.

How is an authorised representative different from a GST practitioner or authorised signatory?

Authorised Representative can be any person. He cannot sign an application however he can represent the taxpayer in office. Tax representatives and GST practitioners can both be authorised signatories. [CBIC]

Draft of authorisation letter to appear before GST authorities

 

I,.................. , Proprietor, M/s. ..................... (GSTIN: .......................), ......................... Delhi - 110085, hereby authorize ABC Practicing Chartered Accountants, 4th Floor, ABC Tower, Nehru Place, Delhi - 110019 to represent us as our Authorized Representative under Section 116 of Central Goods and Services Tax Act, 2017/ Delhi Goods & Services tax Act, 2017, in connection with all proceedings before the Appellate Authorities / Adjudication Authorities ( SCN No./  Appeal No. / Other Reference No) and to produce accounts and other documents connected therewith and whatever explanations or statements he gives or make on our behalf will be binding on us.

 

Place:

Date: 10.02.2022

Signature

 

I, ABC Practicing Chartered Accountants, 4th Floor, ABC Tower, Nehru Place, Delhi - 110019 do hereby declare that I am a Practicing Chartered Accountant duly qualified under Section 116 (2) (c) of Central Goods and Services Tax Act, 2017/ Delhi Goods & Services tax Act, 2017 and I agree to attend on behalf of ...................... , Proprietor, M/s. .................... (GSTIN: .......................), ............................ Delhi - 110085 and I shall state the facts and give explanations to the best of my knowledge and belief.

 

Place:

Date: 10.02.2022

Signature 

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CA Anand Singh

CA Anand Singh

I am a practising Chartered Accountant with 6 years of experience in Direct and Indirect Taxation, FEMA, Corporate Law and Audit etc.