Section 116 of CGST Act, 2017 – Appearance by Authorised Representative
Section 116 of CGST Act, 2017 – Appearance by Authorised Representative Act: Central Goods and Services Tax Act, 2017 Chapter: XVIII – Appeals and Revision Section Covered: Section 116 Effective From: 01st July 2017 🔎 Introduction Section 116 of the CGST Act, 2017 provides the right to a person to appear before any GST authority through an authorised representative . This provision is important as it allows taxpayers to be represented by qualified professionals or authorised persons in GST proceedings, thereby ensuring effective presentation and compliance. 📜 Bare Provision – Section 116 (Key Highlights) 1️⃣ Any person who is entitled or required to appear before a GST authority (including Appellate Authority or Appellate Tribunal) may appear through an authorised representative. 2️⃣ The authorised representative may be: A relative or regular employee An advocate entitled to practice in any court in India A Chartered Accountant A Cost Accountant A Company ...