Section 116 of GST– Appearance by authorised agent. In this GST Section you may discover all information for Appearance by authorised representative based on GST Act 2017 Detailed Analysis of GST Section 116 of GST Act 2017.
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Statutory Provisions
( 1) Any person who is entitled or needed to appear before an Officer appointed under this Act, or the Appellate Authority or the Appellate Tribunal in connection with any procedures under this Act, might, otherwise than when needed under this Act to appear personally for examination on oath or affirmation, subject to the other arrangements of this section, appear by an authorized agent.
( 2) For the functions of this area, the expression “authorised agent” will mean an individual authorised by the individual referred to in sub-section (1) to appear on his behalf, being–
- ( a) his relative or routine employee; or
- ( b) an advocate who is entitled to practice in any court in India, and who has not been debarred from practicing prior to any court in India; or
- ( c) any chartered accounting professional, an expense accounting professional or a company secretary, who holds a certificate of practice and who has actually 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 2 years.
Provided that such officer shall not be entitled to appear before any procedures under this Act for a period of one year from the date of his retirement or resignation; or
- ( e) anyone who has been licensed to function as a Goods and Services Tax Practitioner on behalf of the worried signed up person.
( 3) No person–
- ( a) who has actually been dismissed or gotten rid of from federal government service; or
- ( b) who is convicted of an offense connected with any proceeding 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 erstwhile law or under any of the Acts passed by a state legislature dealing with the imposition of taxes on sale of items or supply of goods or services or both, or
- ( c) who is found guilty of misconduct by the prescribed authority;-LRB-
- ( d) who has been adjudged as an insolvent,
will be qualified to represent any person under sub-section (1 )-
- ( i) for perpetuity in the case of an individual referred to in stipulation (a), (b) and (c); and
- ( ii) for the duration during which the insolvency continues when it comes to an individual described in clause (d).
( 4) Any individual who has been disqualified under the provisions of the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act will be considered to be disqualified under this Act.
Analysis and Updates
Introduction
( i) This area offers appearance by authorised representative in proceedings or appeals except in circumstances where personal look is needed for assessment or oath or affirmation.
Analysis
( i) “Authorised representative” suggests–
— relative or regular worker
— Practising Advocate
— Practising CA, CWA or CS
— A retired government officer who had actually worked for not less than 2 years in a post not lower in rank than Group-B gazetted officer
— Goods and Services Tax Practitioner
( ii) Any person, who has actually retired or resigned after serving more than 2 years in the indirect tax departments of Government of India or any State Government as a gazetted officer, will not be entitled to look like authorised agent for a duration of 1 year from the date of retirement or resignation.
( iii) Any person,
— who has been dismissed or gotten rid of from government service
— who is convicted of an offence under CGST Act, SGST Act, IGST Act, UTGST Act or under erstwhile laws
— who is found guilty of misconduct by the recommended authority
.
shall not be certified as authorised agent.
.
( iv) Any individual, who has actually become insolvent, will not be certified as authorised agent throughout the duration of insolvency.
( v) Any disqualification under SGST Act or UTGST Act will be construed as disqualification under CGST Act.
Comparative review
( i) Section 35 Q of the Central Excise Act,1944
Related provisions
( i) Section 2(23) defines “chartered accountant”
( ii) Section 2(28) specifies “company secretary”
( iii) Section 2(35) specifies “cost accountant”
( iv) Section 2(55) defines “products and service tax professional”
MCQ
Q1. Any individual who has retired/resigned after serving 2 years as gazetted officer in the indirect tax departments of the Government of India or any State Government will be entitled to appear as authorised agent after:–LRB- ( a) 1 year from date of resignation/ retirement
( b) 2 years from date of resignation/ retirement
( c) 3 years from date of resignation/ retirement
( d) Not entitled to appear at all
Ans.(a) 1 year from date of resignation/ retirement
Q2. Any person who has been dismissed or eliminated from government services will be entitled to look like authorised representative after:–LRB- ( a) 1 year from date of dismissal/ elimination
( b) 2 years from date of termination/ elimination
( c) 3 years from date of dismissal/ elimination
( d) Not entitled to appear at all
Ans.(d) Not entitled to appear at all
Q3. Any insolvent individual will not be entitled to appear as authorised representative:–LRB- ( a) Up to a duration of 1 year of insolvency
( b) Up to a duration of 2 years of insolvency
( c) During the duration of insolvency
( d) Not entitled to appear at all
Ans.(c) During the duration of insolvency
Q4. Any person who is disqualified to represent, being found guilty of misconduct, has no more treatment at all
( a) True
( b) False
Ans.(a) True
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