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<h1>Section 116 CGST Act: Individuals can appoint authorized reps for GST matters, except when personal appearance is required.</h1> Section 116 of the Central Goods and Services Tax Act, 2017, permits individuals entitled or required to appear before GST authorities or tribunals to be represented by an authorized representative, except when personal appearance is mandated. Authorized representatives can be relatives, employees, advocates, chartered accountants, cost accountants, company secretaries, retired tax officers, or GST practitioners. Disqualifications apply to those dismissed from government service, convicted of relevant offenses, found guilty of misconduct, or declared insolvent. Disqualifications under State or Union Territory GST Acts are recognized under this Act.