Authorised representative rules for GST proceedings: who may appear, designated categories, and specified disqualifications apply. Section 116 permits appearance by an authorised representative in Uttarakhand GST proceedings except when personal examination on oath is required; ... Summary
Authorised representative rules for GST proceedings: who may appear, designated categories, and specified disqualifications apply.
Section 116 permits appearance by an authorised representative in Uttarakhand GST proceedings except when personal examination on oath is required; authorised representatives include relatives or regular employees, advocates, chartered accountants, cost accountants, company secretaries with certificates of practice, certain retired tax officers (subject to a one year post retirement bar) and registered goods and services tax practitioners. The section prescribes disqualifications-dismissal from government service, conviction for connected offences, prescribed findings of misconduct, and insolvency-and deems disqualifications under other GST laws applicable here.
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