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<h1>Section 116 of Karnataka GST Act: Rules on Authorized Representatives and Disqualifications Explained</h1> Section 116 of the Karnataka Goods and Services Tax Act, 2017, allows individuals involved in proceedings under the Act to be represented by an authorized representative, except when personal appearance is required. Authorized representatives can include relatives, employees, advocates, chartered accountants, cost accountants, company secretaries, retired tax 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. Disqualification under related GST Acts also applies under this Act. Retired officers must wait a year post-retirement before representing clients.