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

Under Section 116 of the CGST Act, 2017, which of the following persons can be an authorised representative of a registered person without any further condition regarding a certificate of practice or a cooling-off period?

A regular employee (or relative) of the registered person qualifies as an authorised representative under Section 116 without a practice certificate or waiting period. The retired officer must wait one year, a chartered accountant needs a valid certificate of practice, and an insolvent is disqualified during insolvency.

  1. AA regular employee of the registered personCorrect
  2. BA retired Commercial Tax Department officer in the first year after retirement
  3. CA chartered accountant whose certificate of practice has lapsed
  4. DA person who has been adjudged an insolvent and remains so

Explanation

Section 116(2)(a) lists a relative or regular employee of the person as an authorised representative. The retired officer is barred for one year from retirement or resignation. A chartered accountant must hold a certificate of practice. An insolvent is disqualified while the insolvency continues.

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