Authorised representative u/s 2(15) of CGST Act
- Under
the Central Goods and Services Tax (CGST) Act, section 2(15) defines
"authorised representative" as the representative referred to in
section 116. To understand what this entails, we need to look at section 116 of
the CGST Act.
Here
is an overview of what section 116 typically includes:
Section 116 of the CGST Act
Section
116: Appearance by authorised representative
1.
Right
to appear:
Any person who is entitled or required to appear before a GST officer,
appellate authority, or tribunal in connection with any proceedings under the
CGST Act may be represented by an authorised representative.
2.
Who
can be an authorised representative:
o
A
relative or a regular employee of the person.
o
An
advocate who is entitled to practice in any court in India.
o
Any
Chartered Accountant, Cost Accountant, or Company Secretary who holds a valid
certificate of practice.
o
A
retired officer of the Commercial Tax Department of any State Government or
Union territory or of the Board who, during his service under the Government,
had worked in a post not below the rank of Group-B Gazetted officer for a
period of not less than two years.
o
Any
person who has been authorised to act as a goods and services tax practitioner
on behalf of the concerned registered person.
3.
Restrictions
on representation:
Certain individuals may be disqualified from being an authorised representative
if they have been dismissed from government service, convicted of an offence,
or found guilty of misconduct.
By
understanding section 116, we get a clearer picture of who qualifies as an
authorised representative and what their role and limitations are in the
context of the CGST Act.