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of <h1>Section 116 CGST Act: Authorized Representatives Allowed for GST Appearances Unless Personal Presence Required; Lists Qualifications and Disqualifications.</h1> Under Section 116 of the CGST Act, individuals required to appear before GST authorities may do so through an authorized representative, except when personal appearance is mandated. Qualified representatives include relatives, regular employees, practicing advocates, chartered accountants, cost accountants, company secretaries, retired government officers of certain ranks, and GST practitioners. Disqualifications apply to those recently retired from indirect tax departments, dismissed from government service, convicted under GST laws, found guilty of misconduct, or declared insolvent. Disqualifications under SGST or UTGST Acts also apply to the CGST Act.
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