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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(3) and (4), which of the following statements is correct about disqualification of a person from acting as an authorised representative?

A person disqualified under a State GST Act or UTGST Act is deemed disqualified under the CGST Act. Dismissal, relevant convictions and misconduct disqualify for all times, while an insolvent is disqualified only for the period during which the insolvency continues.

  1. AA person found guilty of misconduct by the prescribed authority is disqualified only for five years
  2. BA person adjudged insolvent is disqualified for all times, even after the insolvency ends
  3. CA person disqualified under a State GST Act is deemed disqualified under the CGST ActCorrect
  4. DA person dismissed from Government service is disqualified only for the period of one year

Explanation

Section 116(4) deems a person disqualified under the State GST or UTGST Act to be disqualified under the CGST Act. Persons in clauses (a), (b) and (c), namely dismissed or removed from Government service, convicted, or found guilty of misconduct, are disqualified for all times. An insolvent is disqualified only while the insolvency continues.

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