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<h1>Section 116 of Punjab GST Act: Rules on Authorized Representatives and Disqualifications Explained</h1> Section 116 of the Punjab Goods and Services Tax Act, 2017, allows individuals involved in proceedings under the Act to appear through an authorized representative, unless required to appear personally for examination. Authorized representatives can include relatives, employees, advocates, chartered accountants, cost accountants, company secretaries, retired government officers, or GST practitioners. However, individuals dismissed from government service, convicted of related offenses, found guilty of misconduct, or declared insolvent are disqualified from representing others. Disqualifications under similar GST Acts apply here as well. Retired officers face a one-year restriction post-retirement before representing others.