Authorised representative appearance: eligible representatives and specified disqualification rules govern representation in GST proceedings under the Act. Section 116 allows appearance by an authorised representative (relative or regular employee; advocate not debarred; practising chartered accountant, cost ... Summary
Authorised representative appearance: eligible representatives and specified disqualification rules govern representation in GST proceedings under the Act.
Section 116 allows appearance by an authorised representative (relative or regular employee; advocate not debarred; practising chartered accountant, cost accountant, or company secretary; qualifying retired Commercial Tax officer subject to a one year post retirement bar; or authorised GST practitioner). It lists disqualification grounds-dismissal from government service, conviction for relevant offences, prescribed authority misconduct findings, and adjudged insolvency (bar while insolvency continues)-and deems disqualification under corresponding Central, State or Union Territory GST laws to apply under this Act.
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