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

Shri Verma retired as a Group-B Gazetted officer of a State Commercial Tax Department after serving in that post for four years. Retirement was on 1 April 2026. As per Section 116, from when may he appear as an authorised representative under the Act?

He may appear only after one year from the date of his retirement. Section 116(2)(d) accepts such a retired Group-B or higher officer with at least two years in the post, but the proviso bars appearance for one year after retirement or resignation.

  1. AImmediately on retirement, as his service in the post exceeded two years
  2. BAfter one year from the date of retirement or resignationCorrect
  3. CAfter two years from the date of retirement
  4. DOnly after he is approved as a GST practitioner, with no waiting period

Explanation

Section 116(2)(d) allows a retired officer of rank not below Group-B Gazetted with at least two years in such a post, but the proviso bars him from appearing for one year from retirement or resignation. His four years satisfy the service test, so only the one-year wait applies, i.e., from 1 April 2027.

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