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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 the CGST Act, 2017, a registered person is summoned to appear before a GST officer for examination on oath. Which statement is correct regarding appearance through an authorised representative?

The person must appear personally. Section 116(1) permits appearance by an authorised representative except where the Act requires personal appearance for examination on oath or affirmation, so even a regular employee or professional cannot substitute for him.

  1. AHe may always send his regular employee instead, since an employee is an authorised representative
  2. BHe must appear personally, because the right to appear through a representative does not apply where personal appearance for examination on oath is requiredCorrect
  3. CHe may send a practising company secretary, provided the officer is of the rank of Joint Commissioner or above
  4. DHe may send a relative, provided the relative gives an undertaking before the officer

Explanation

Section 116(1) allows appearance by an authorised representative otherwise than when the Act requires personal appearance for examination on oath or affirmation. So for an examination on oath the person must appear himself. The employee option fails because the exception overrides the general permission.

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