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

Rohan Enterprises is a registered person. Which of the following can appear on its behalf before the Appellate Authority as an authorised representative, as per the CGST Act, 2017?

A person authorised as the registered person's GST practitioner can appear as an authorised representative. An insolvent is disqualified during the insolvency, and a person dismissed from Government service is disqualified for all times, with no time limit allowing return.

  1. AA person authorised to act as its GST practitioner, as one category of authorised representativeCorrect
  2. BA former employee who left the firm five years ago, with no other qualification
  3. CA person adjudged an insolvent, during the continuation of the insolvency
  4. DA person dismissed from Government service, provided five years have passed

Explanation

Section 116(2)(e) includes a person authorised to act as GST practitioner on behalf of the registered person. Section 116(3) disqualifies an insolvent while insolvency continues and a person dismissed from Government service for all times. A mere former employee is not a regular employee.

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