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<h1>Section 116 of Himachal Pradesh GST Act: Rules for Authorized Representatives and Disqualifications Explained</h1> Section 116 of the Himachal Pradesh Goods and Services Tax Act, 2017, allows individuals involved in proceedings under the Act to be represented by an authorized representative, unless personal appearance is mandated. Authorized representatives can be relatives, regular employees, advocates, chartered accountants, cost accountants, company secretaries, certain retired tax officers, or GST practitioners. Disqualified representatives include those dismissed from government service, convicted of related offenses, found guilty of misconduct, or declared insolvent. Disqualifications under related GST Acts also apply. Certain restrictions apply to retired officers regarding representation within one year of retirement or resignation.