Section 116 – Appearance by Authorised Representative

Section 116 – Appearance by Authorised Representative

Section 116 governs who may appear before GST authorities, the Appellate Authority, or the Appellate Tribunal on behalf of a registered person. It provides the legal basis for representation in GST proceedings. Importantly, this section recognises GST Practitioners (GSTPs) as authorised representatives, thereby giving them the right to appear and represent taxpayers in GST matters, except where personal appearance is specifically required.

Key Points under Section 116(1)

• Any person entitled or required to appear before a GST officer or appellate body may appear through an authorised representative.
• Personal appearance is required only when the Act specifically mandates examination on oath.

Section 116(2) – Who Can Be an Authorised Representative

Section 116(2) defines the different categories of persons who can legally represent a taxpayer under GST. A GSTP is included as one of these recognised representatives.

Who Can Act as Authorised Representative

• A relative or regular employee of the taxpayer.
• An advocate entitled to practice in Indian courts (not debarred).
• A Chartered Accountant, Cost Accountant, or Company Secretary holding a valid Certificate of Practice.
• A retired tax officer (State VAT/Commercial Tax or CBIC) who served at least 2 years in a Group-B gazetted post, subject to a one-year cooling-off period after retirement.
• A GST Practitioner (GSTP) authorised by the registered person under Section 48.

Significance of Section 116 for GSTPs

This section is critical because it gives statutory authority for GSTPs to appear before:

• Proper officers during assessments, audits, enforcement actions
• Appellate Authorities (First Appeal)
• Appellate Tribunal (Second Appeal)

It confirms that GSTPs are not limited only to return filing or portal work under Rule 83, but also have representational rights in GST disputes and proceedings.