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AUTHORISED REPRESENTATIVE UNDER GST

Goods and Services Tax - GST - By: - Dr. Sanjiv Agarwal - Dated:- 7-10-2017 - Authorised Representative Authorised representative means a person who is authorised by a person to appear on his behalf. Section 2(15) of GST Act, 2017, provides that 'authorised representative' means the representative as referred to in section 116. As per section 116(1) of the GST Act, 2017, any person who is entitled or required to appear before a GST officer appointed under the Act, or the appellate author .....

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with prescribed qualifications. It is also provided that indirect tax gazetted officers can appear as authorised representative after one year from retirement. The GST law also provides for some disqualifications for an authorised representative such as dismissal from government service, conviction under some specified Acts, insolvency, misconduct, etc. Such orders of disqualification are, however, required to be passed after following the principles of natural justice. A person is not allowed t .....

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ction 116(2) of the GST Act, 2017, following persons can be appointed as an authorised representative i.e., a person authorised by the person to appear on his behalf: his relative or regular employee; or an advocate who is entitled to practice in any court in India, and who has not been debarred from practicing before any court in India; or any chartered accountant, a cost accountant or a company secretary, who holds a valid certificate of practice and who has not been debarred from practice; or .....

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nd services tax practitioner on behalf of the concerned registered person. Government officers as an authorised representative Government officers can be appointed as an authorised representative but subject to clause (d) of section 116(2) of the GST Act, 2017 i.e. 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 than that of a Group-B Gazetted office .....

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