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

A retired Group-B Gazetted officer of a State Commercial Tax Department, who held that post for three years during service, retired on 1 July 2026. Under Section 116, from what date may he appear as an authorised representative before proceedings under the GST Act?

He may appear from 1 July 2027. He meets the service condition of at least two years in a post not below Group-B Gazetted, but the proviso bars a retired officer from appearing for one year from the date of retirement or resignation.

  1. AFrom 1 July 2026, being the date of retirement
  2. BFrom 1 July 2027, after one year from retirementCorrect
  3. CFrom 1 July 2028, after two years from retirement
  4. DFrom 1 July 2029, after three years from retirement

Explanation

Section 116(2)(d) requires a post not below Group-B Gazetted for at least two years; he has three years, so he qualifies. The proviso bars him from appearing for one year from retirement or resignation, so he can appear from 1 July 2027. Two or three years would wrongly use the service period as the bar.

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