Skip to content

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

Which of the following persons qualifies as an authorised representative under Section 116(2) of the CGST Act without any additional condition being unmet?

A chartered accountant holding a certificate of practice and not debarred from practice qualifies. Section 116(2)(c) names CAs, cost accountants and company secretaries with such a certificate, whereas friends, unrelated accountants and non-practising professionals are outside the listed categories.

  1. AA chartered accountant who holds a certificate of practice and has not been debarred from practiceCorrect
  2. BA chartered accountant who has retired from practice and holds no certificate of practice
  3. CA friend of the proprietor who is a graduate in commerce
  4. DA former client's accountant who is not an employee of the registered person

Explanation

Section 116(2)(c) covers any chartered accountant, cost accountant or company secretary who holds a certificate of practice and has not been debarred. The retired CA lacks a certificate of practice. A friend or unrelated accountant falls in none of the listed categories.

Did you get it right without looking?

One question tells you little. A timed set on Compliance Rating, Anti-Profiteering, GST Practitioners and Authorised Representative shows your real accuracy, how long you take and where you lose marks.

Practise Compliance Rating, Anti-Profiteering, GST Practitioners and Authorised RepresentativeFree diagnostic mock

More Compliance Rating, Anti-Profiteering, GST Practitioners and Authorised Representative questions