Goods and Services Tax (GST) and Corporate Tax Planning · Compliance Rating, Anti-Profiteering, GST Practitioners and Authorised Representative

Authorised Representative under Section 116 of CGST Act

Updated 11 October 2026 · Fact-checked

Under Section 116 of the CGST Act, a person entitled or required to appear before a GST officer, the Appellate Authority or the Appellate Tribunal can appear through an authorised representative. This can be a relative, regular employee, advocate, CA, CMA, CS with a certificate of practice, a retired officer, or a GST practitioner. Certain persons are disqualified.

Understand Authorised Representative (Section 116)

A taxpayer may have to appear before a GST officer, the Appellate Authority or the Appellate Tribunal. Section 116 lets the taxpayer send someone else instead. That person is called the authorised representative.

The right is not absolute. The taxpayer must personally appear when the Act requires a personal appearance for examination on oath or affirmation. For example, if an officer summons the proprietor to give evidence on oath, a representative cannot take that place.

The Act lists who qualifies. The list covers the taxpayer's relative or regular employee, an advocate, a chartered accountant, cost accountant or company secretary holding a certificate of practice, a retired Commercial Tax or Board officer who meets the post and service conditions, and a person authorised as a GST practitioner by the registered person.

The section then lists who cannot act: persons dismissed or removed from Government service, persons convicted of a connected offence, persons found guilty of misconduct by the prescribed authority, and adjudged insolvents. A disqualification under a State GST Act or UT GST Act is treated as a disqualification under the CGST Act.

For your exam, think of the section in two parts: who may be appointed, and who is barred. Apply both to the facts given.

Key rules to remember

Right to appear: Person entitled or required to appear → may appear by authorised representative (Section 116(1)); Exception: where the Act requires personal appearance for examination on oath or affirmation.
Forums covered: Officer appointed under the Act | Appellate Authority | Appellate Tribunal; Covers proceedings under the Act before these three.
Who qualifies (Section 116(2)): (a) relative or regular employee; (b) advocate; (c) CA/CMA/CS with certificate of practice, not debarred; (d) retired officer; (e) GST practitioner authorised by the registered person; Advocate must be entitled to practise in any court in India and not debarred.
Retired officer condition: Post not below Group-B Gazetted officer, for at least 2 years; cannot appear for 1 year from retirement or resignation; Officer of the Commercial Tax Department of a State or UT, or of the Board.
Permanent disqualification: Dismissed or removed from Government service | convicted of connected offence | found guilty of misconduct by prescribed authority → disqualified for all times; Section 116(3)(i).
Insolvent: Adjudged insolvent → disqualified only while insolvency continues; Section 116(3)(ii).
State or UT disqualification: Disqualified under SGST or UTGST Act → deemed disqualified under CGST Act; Section 116(4).

How to solve Authorised Representative (Section 116) questions

Use this method for any case question on who can represent a taxpayer under Section 116.

1Identify the forum: GST officer, Appellate Authority or Appellate Tribunal. Section 116 applies to all three.
2Check whether the appearance is for examination on oath or affirmation. If yes, the taxpayer must appear personally.
3Identify the proposed representative's category from the list in Section 116(2).
4Test the conditions of that category: certificate of practice, not debarred, post and service of the retired officer, the one-year bar, or authorisation as GST practitioner.
5Test the disqualifications in Section 116(3): dismissal or removal, conviction, misconduct, insolvency. Note whether it is for all times or only while insolvency continues.
6Check Section 116(4) if a State or UT disqualification is mentioned.
7Write a clear conclusion that the person can or cannot appear, with the reason.

Quickest way: Two-gate check

When to use it: Use when the question gives a short fact pattern and asks if someone can represent the taxpayer.

Gate 1: Is the person in the list of five categories, with its conditions met?
Gate 2: Is the person hit by any disqualification in Section 116(3) or (4)?
Also ask: is this an oath examination needing personal presence?
Answer: eligible only if Gate 1 is passed, Gate 2 is clear, and no personal appearance is required.

Common mistakes in Authorised Representative (Section 116)

Saying a representative can appear even where the taxpayer is examined on oath.
Students remember the right to appear but forget the exception.
Fix: Always check whether personal appearance for examination on oath or affirmation is required.
Allowing a CS, CA or CMA without a certificate of practice.
Students assume the professional qualification alone is enough.
Fix: Remember the condition: holds a certificate of practice and has not been debarred.
Ignoring the one-year bar on a retired officer.
The proviso is short and easily missed.
Fix: Note that the officer cannot appear for one year from retirement or resignation, and must have held at least Group-B Gazetted rank for not less than two years.
Treating every disqualification as permanent.
Students merge the clauses in Section 116(3).
Fix: Dismissal, conviction and misconduct bar for all times. An insolvent is barred only while the insolvency continues.
Confusing an authorised representative with a GST practitioner.
A GST practitioner is also listed in Section 116(2)(e).
Fix: A GST practitioner is one category of authorised representative. The authorised representative is the wider concept.
Forgetting that State or UT disqualification applies under CGST.
Students read only the central Act.
Fix: Quote Section 116(4) when facts mention disqualification under a State or UT law.

Worked examples

Example 1

M/s Kaveri Traders, Chennai, has received a notice and wishes to send its regular employee, Mr. Arun, to appear before the GST officer. Mr. Arun was convicted earlier of an offence connected with proceedings under the State GST Act. Can he appear?

Show the solution

Forum: the proceedings are before a GST officer, so Section 116 applies.
Category: a regular employee qualifies under Section 116(2)(a).
Disqualification: a person convicted of an offence connected with proceedings under the State GST Act is barred under Section 116(3)(b).
The bar applies for all times under Section 116(3)(i).
So his employee status does not save him.

Answer: Mr. Arun cannot act as authorised representative, since his conviction disqualifies him for all times despite being a regular employee.

Example 2

Ms. Rhea, a company secretary, is appointed to appear for a registered person before the Appellate Tribunal. She does not hold a certificate of practice. Separately, the proprietor is summoned to give a statement on oath. Advise on both.

Show the solution

Forum: the Appellate Tribunal is covered by Section 116(1).
A company secretary qualifies only if she holds a certificate of practice and is not debarred under Section 116(2)(c).
Ms. Rhea has no certificate of practice, so she does not qualify under that category.
She could qualify only under another category, such as a GST practitioner authorised by the registered person, if the facts supported it.
For the summons on oath, Section 116(1) excludes cases where the Act requires personal appearance for examination on oath or affirmation.
So the proprietor must appear personally.

Answer: Ms. Rhea cannot appear as a company secretary without a certificate of practice. The proprietor must personally appear for examination on oath.

Exam tips

Write the structure: provision, facts, conclusion. Quote Section 116(2) category and the exact condition.
List all five categories if the question asks who can be an authorised representative.
Mention the exception for personal appearance on oath in any answer about the right to appear.
When disqualification is asked, split it into for all times and only while insolvency continues.
If the question compares a GST practitioner and an authorised representative, state that the practitioner is one category within Section 116(2).

Practice questions from Compliance Rating, Anti-Profiteering, GST Practitioners and Authorised Representative

Authorised Representative (Section 116): frequently asked questions

Can a company secretary be an authorised representative under GST?

Yes, if the company secretary holds a certificate of practice and has not been debarred from practice. This is under Section 116(2)(c) of the CGST Act.

What is the difference between a GST practitioner and an authorised representative?

An authorised representative is anyone permitted by Section 116 to appear on behalf of a person. A GST practitioner, authorised by the registered person, is one of the listed categories. A relative, advocate or professional with a certificate of practice can also be an authorised representative.

Can a taxpayer always send a representative instead of appearing?

No. Where the Act requires personal appearance for examination on oath or affirmation, the taxpayer must appear personally.

Can a retired tax officer appear immediately after retirement?

No. He must have worked in a post not below Group-B Gazetted officer for at least two years, and cannot appear for one year from his retirement or resignation.