Section 116 of the Central Goods and Services Tax Act, 2017 deals with the appearance of an authorised representative in GST proceedings. It allows a person who is entitled or required to appear before a GST officer, the Appellate Authority or the Appellate Tribunal to appear through an authorised representative, subject to the conditions and restrictions prescribed under the section.
The provision is particularly useful for businesses and taxpayers who need professional assistance in GST proceedings. Instead of handling every proceeding personally, a taxpayer may, where permitted, authorise a specified person such as a relative or regular employee, advocate, practising Chartered Accountant, Cost Accountant, Company Secretary, certain retired tax officers or an authorised GST Practitioner to represent them.
However, Section 116 also contains important restrictions. A person cannot always insist on representation where the law requires personal appearance for examination on oath or affirmation. The section also identifies persons who are disqualified from acting as authorised representatives, including persons dismissed or removed from Government service, persons convicted of specified tax-related offences, persons found guilty of misconduct by the prescribed authority and persons adjudged insolvent.
What Is Section 116 of the CGST Act?
Section 116 is titled “Appearance by authorised representative.”
It is contained in Chapter XVIII – Appeals and Revision of the CGST Act.
The provision broadly covers:
- who may appear through an authorised representative;
- who can act as an authorised representative;
- situations where personal appearance is required;
- disqualification of certain persons;
- effect of disqualification under State GST or Union territory GST laws.
The provision therefore balances two interests:
- allowing taxpayers to obtain professional or authorised assistance; and
- ensuring that only eligible and properly qualified persons represent taxpayers in GST proceedings.
Who Can Use an Authorised Representative?
Section 116(1) applies to a person who is entitled or required to appear before:
- an officer appointed under the CGST Act;
- the Appellate Authority; or
- the Appellate Tribunal,
in connection with proceedings under the Act.
Such person may appear through an authorised representative, subject to the other provisions of Section 116.
There is an important exception: this facility does not apply where the person is required under the law to appear personally for examination on oath or affirmation.
What Is an Authorised Representative?
Section 116(2) defines the expression “authorised representative” for GST purposes.
An authorised representative is a person authorised by the taxpayer or other person entitled or required to appear to represent them in the relevant proceedings.
The CGST Act specifies the categories of persons who can act in this capacity.
These include:
- a relative or regular employee;
- an advocate meeting the statutory requirements;
- a practising Chartered Accountant, Cost Accountant or Company Secretary;
- certain retired officers of the Commercial Tax Department or the Board; and
- a person authorised to act as a GST Practitioner on behalf of the concerned registered person.
Categories of Authorised Representatives Under Section 116
1. Relative or Regular Employee
A taxpayer may authorise a relative or regular employee to appear on their behalf.
This can be useful for businesses where a responsible employee regularly handles GST matters.
For example, a company may authorise its finance manager or accounts employee to attend a proceeding and make submissions on behalf of the company, subject to the authority granted and the requirements of the particular proceeding.
The provision does not require every taxpayer to engage an outside professional.
2. Advocate
An advocate can act as an authorised representative if the advocate:
- is entitled to practise in any court in India; and
- has not been debarred from practising before any court in India.
Therefore, the statutory qualification is not simply that a person describes themselves as a lawyer or legal consultant.
The person must satisfy the requirements specified in Section 116(2)(b).
Role of an Advocate in GST Proceedings
An advocate may assist a taxpayer in matters involving:
- interpretation of GST law;
- adjudication proceedings;
- appellate proceedings;
- classification disputes;
- tax demand disputes;
- legal submissions;
- procedural issues; and
- matters before the Appellate Authority or Appellate Tribunal.
The advocate’s authority to represent the taxpayer should be properly established in accordance with the applicable procedure.
3. Chartered Accountant, Cost Accountant or Company Secretary
Section 116(2)(c) permits a:
- Chartered Accountant;
- Cost Accountant; or
- Company Secretary
to act as an authorised representative where the person holds a certificate of practice and has not been debarred from practice.
This category is particularly relevant because GST proceedings frequently involve accounting, taxation, financial records, input tax credit and compliance issues.
Example
A registered company receives a GST notice concerning input tax credit and accounting records.
The company may authorise an eligible practising Chartered Accountant to represent it in the relevant proceeding, subject to the statutory and procedural requirements.
4. Certain Retired Tax Officers
Section 116(2)(d) also recognises a specific category of retired officers.
It covers a retired officer of:
- the Commercial Tax Department of a State Government;
- a Union territory; or
- the Board,
who, during Government service, worked in a post not below the rank of Group-B Gazetted officer for at least two years.
However, there is an important restriction.
Such retired officer cannot appear in proceedings under the CGST Act for one year from the date of retirement or resignation.
This restriction is intended to prevent immediate representation after leaving Government service.
5. Goods and Services Tax Practitioner
Section 116(2)(e) permits a person authorised to act as a Goods and Services Tax Practitioner on behalf of the concerned registered person to act as an authorised representative.
GST Practitioners are separately recognised under Section 48 of the CGST Act.
Therefore, Section 48 and Section 116 are connected:
Section 48 → GST Practitioner framework
Section 116 → Appearance through an authorised representative
The GST Practitioner must be properly authorised by the registered person.
Personal Appearance Is Sometimes Mandatory
Section 116 does not provide an unrestricted right to send a representative in every situation.
Section 116(1) specifically excludes situations where the person is required under the Act to appear personally for examination on oath or affirmation.
Therefore, a taxpayer should not assume that an authorised representative can replace personal attendance in every GST proceeding.
Example
Suppose a GST officer is legally required to examine a particular person personally on oath or affirmation.
That person cannot simply rely on Section 116 to insist that the authorised representative appear instead.
The statutory requirement of personal examination takes precedence.
Section 116 and GST Summons Under Section 70
The relationship between Section 116 and Section 70 has been specifically considered in the GST framework.
Section 70 concerns the power of a proper officer to summon a person to give evidence or produce documents or other things during an inquiry.
The GST Council considered whether a person summoned under Section 70 could appear through an authorised representative. Its 53rd meeting agenda recorded the interaction between Sections 70 and 116 and considered an amendment to Section 70 to clarify the position.
Section 70 was subsequently amended to insert sub-section (1A), which provides that persons summoned under Section 70(1) are bound to attend in person or by an authorised representative, as the officer may direct, and that summoned persons must state the truth during examination or produce documents and other things as required. This amendment was made effective from 1 November 2024.
Therefore, the current position should not be understood as giving a summoned person an unconditional right to insist on representation in every Section 70 proceeding. The officer may direct the manner of attendance, subject to the statutory framework.
Who Cannot Act as an Authorised Representative?
Section 116(3) contains important disqualifications.
The following persons are disqualified from representing another person under Section 116(1):
- a person dismissed or removed from Government service;
- a person convicted of an offence connected with specified GST or tax proceedings;
- a person found guilty of misconduct by the prescribed authority; and
- a person adjudged an insolvent.
The consequences differ depending on the type of disqualification.
Disqualification Due to Dismissal or Removal From Government Service
A person who has been dismissed or removed from Government service is disqualified from acting as an authorised representative.
Section 116 provides the disqualification for the persons falling within the specified categories in sub-section (3).
The provision is therefore relevant when considering whether a former Government employee is eligible to represent a taxpayer.
Disqualification Due to Conviction
A person who has been convicted of an offence connected with proceedings under specified tax laws is also disqualified.
Section 116 refers to offences connected with proceedings under:
- the CGST Act;
- the State GST Act;
- the IGST Act;
- the Union Territory GST Act;
- the existing law; or
- specified State legislation relating to taxes on sale or supply of goods or services.
This is a statutory restriction and is separate from professional qualifications.
Disqualification for Misconduct
A person found guilty of misconduct by the prescribed authority is also disqualified under Section 116(3).
The GST Rules separately provide a procedure concerning misconduct of an authorised representative.
Rule 116 states that where an authorised representative other than the persons covered by clauses (b) or (c) of Section 116(2) is found, after an inquiry, guilty of misconduct in connection with GST proceedings, the Commissioner may, after giving the representative an opportunity of being heard, disqualify that person from appearing as an authorised representative.
Thus, the Act and Rules work together in dealing with misconduct.
Disqualification Due to Insolvency
Section 116(3) also disqualifies a person who has been adjudged an insolvent.
However, unlike the disqualifications covered by clauses (a), (b) and (c), the insolvency-related disqualification applies for the period during which the insolvency continues.
Effect of Disqualification Under State GST or UTGST Law
Section 116(4) contains an important cross-GST provision.
It provides that a person who has been disqualified under the provisions of a State Goods and Services Tax Act or Union Territory Goods and Services Tax Act shall be deemed to be disqualified under the CGST Act as well.
This helps prevent a person who is disqualified under one corresponding GST law from simply continuing to represent taxpayers under the Central GST framework.
Why Is Section 116 Important?
GST disputes can involve complex:
- tax calculations;
- accounting records;
- classification issues;
- input tax credit questions;
- valuation questions;
- legal interpretation;
- procedural requirements; and
- appellate proceedings.
Section 116 allows taxpayers to obtain assistance from specified persons who are legally recognised for representation purposes.
This can make GST proceedings easier to manage, particularly for businesses that do not have an internal tax or legal team.
At the same time, the section establishes eligibility and disqualification requirements so that representation is not open to every person without restriction.
Section 116 and Section 48 – GST Practitioner
Section 48 deals with Goods and Services Tax Practitioners.
Section 116 allows a person authorised to act as a GST Practitioner on behalf of the concerned registered person to act as an authorised representative.
The two provisions should therefore be understood together.
Section 48
Deals with the GST Practitioner and the functions that may be performed.
Section 116
Deals with appearance as an authorised representative in proceedings under the Act.
A GST Practitioner therefore does not obtain representation authority merely by virtue of being generally associated with GST compliance. The person must be authorised to act for the concerned registered person as contemplated by the statutory framework.
Section 116 and Section 70 – Key Difference
| Basis | Section 70 | Section 116 |
|---|---|---|
| Main subject | Summons during GST inquiry | Representation in GST proceedings |
| Who exercises power | Proper officer | Taxpayer/person appearing and relevant authority |
| Purpose | Obtain evidence/documents | Permit appearance through authorised representative |
| Personal attendance | Depends on direction and statutory requirement | Exception where personal examination on oath/affirmation is required |
| Representative | Current Section 70(1A) expressly addresses attendance by representative as officer may direct | Specifies who can act as authorised representative |
The two provisions therefore deal with different but sometimes overlapping aspects of GST proceedings.
Section 116 and Appellate Proceedings
Section 116 specifically permits representation before the Appellate Authority and Appellate Tribunal, subject to its conditions.
This is particularly relevant in cases involving:
- appeals against adjudication orders;
- tax demands;
- input tax credit disputes;
- refund disputes;
- classification disputes;
- penalty disputes; and
- other appealable GST orders.
A taxpayer may therefore appoint an eligible advocate, practising CA, practising Cost Accountant, practising Company Secretary, eligible employee or another qualifying representative depending on the circumstances.
Appearance Before the Appellate Tribunal
The Goods and Services Tax Appellate Tribunal is established under Section 109.
Section 116 permits eligible authorised representatives to appear before the Appellate Tribunal.
The GSTAT Procedural Rules also define an authorised representative for proceedings before the Tribunal by reference to Section 116 and require appropriate written authority or vakalatnama for representation. The GST Council’s published material on the GSTAT Procedural Rules states that an authorised representative is a person authorised in writing or through a duly stamped vakalatnama by a party to present its case before the Tribunal.
Therefore, a representative appearing before the Tribunal should ensure that the required authority documents are properly filed.
Example – Business Authorises a Chartered Accountant
ABC Private Limited receives an adjudication order creating a GST demand.
The company decides to appeal.
It appoints an eligible practising Chartered Accountant to handle the matter.
The CA can represent ABC in the relevant proceeding, provided the CA satisfies the requirements of Section 116 and the applicable procedural requirements.
The company remains responsible for its underlying tax obligations, while the representative assists with presentation of the case.
Example – Business Uses Its Employee
A company may choose to have an eligible regular employee represent it in a GST proceeding.
For example, the company’s tax manager may be authorised to appear before the GST officer.
Section 116 specifically includes a regular employee within the category of authorised representatives.
The company should nevertheless ensure that the employee has appropriate written authority and understands the scope of the proceeding.
Example – Relative as Representative
Section 116 also permits a relative of the person entitled or required to appear to act as an authorised representative.
This can be useful in certain individual or family-business situations.
However, the relative must actually fall within the statutory category and should be properly authorised.
The provision does not mean that any person known to the taxpayer can represent them.
Example – Retired Tax Officer
Suppose a retired officer previously served in a qualifying Group-B Gazetted or higher post in a Commercial Tax Department or the Board.
The person may fall within Section 116(2)(d), subject to the statutory requirements.
However, the person cannot appear for one year from retirement or resignation.
After the restricted period, the other statutory conditions must still be satisfied.
Example – Disqualified Representative
Suppose a person previously acted as an authorised representative but is later convicted of an offence connected with specified tax proceedings.
Section 116(3) can disqualify that person from representing another person under Section 116(1).
The taxpayer should therefore verify that the proposed representative remains eligible.
Written Authorisation Is Important
Although Section 116 establishes who may act as an authorised representative, a taxpayer should ensure that the representative’s authority is properly documented.
Depending on the proceeding, this may include:
- letter of authorisation;
- authority letter;
- vakalatnama;
- prescribed form;
- Tribunal-specific authorisation; or
- other document required under the applicable procedure.
For GSTAT proceedings, the procedural rules specifically refer to written authority or vakalatnama.
Does Authorised Representation Transfer the Taxpayer’s Liability?
No.
Appointing an authorised representative does not transfer the taxpayer’s underlying GST liability to the representative.
For example, if a company has a tax demand, appointing a CA or advocate to represent the company does not make the representative liable for that company’s tax merely because the representative appears in the proceedings.
The representative’s role is to present the taxpayer’s case within the authority granted.
Can an Authorised Representative Sign Everything?
Not necessarily.
Representation and statutory signing requirements are separate issues.
A taxpayer should check the specific provision, form or proceeding to determine who is required to sign a document or make a particular declaration.
Section 116 primarily concerns appearance and representation.
It should not automatically be interpreted as authorising a representative to perform every act that the taxpayer may be required to perform personally.
Personal Examination and Representation
This distinction is particularly important in proceedings involving factual examination.
Where the law requires a person to personally appear for examination on oath or affirmation, Section 116 does not allow that personal requirement to be bypassed through representation.
Therefore, a taxpayer should carefully read the notice or direction received from the authority.
If personal examination is specifically required, the taxpayer may need to attend personally even if a representative is also assisting in the proceeding.
Section 116 and Natural Justice
The purpose of authorised representation is also connected with fair participation in proceedings.
A taxpayer may need professional assistance to:
- understand the legal provisions;
- prepare submissions;
- organise documents;
- respond to allegations;
- present arguments; and
- pursue an appeal.
Section 116 provides the statutory framework under which such representation can occur.
However, the representative must remain within the authority granted by the taxpayer and comply with applicable professional and legal standards.
Misconduct by an Authorised Representative
Misconduct can have consequences under Section 116 and Rule 116.
The GST Rules provide that an authorised representative covered by the relevant provision may be disqualified by the Commissioner after an inquiry where the person is found guilty of misconduct connected with GST proceedings, subject to an opportunity of being heard.
This is important because representation is not merely a private contractual arrangement between a taxpayer and a consultant.
The representative is participating in a statutory proceeding and is therefore subject to the applicable legal and professional framework.
Section 116 and Professional Qualification
Section 116 recognises certain professional categories, including:
- advocates;
- Chartered Accountants;
- Cost Accountants; and
- Company Secretaries.
For the latter three categories, the provision specifically requires a certificate of practice and that the person has not been debarred from practice.
Therefore, simply holding an academic or professional qualification does not necessarily satisfy the statutory requirement for acting as an authorised representative under Section 116(2)(c).
Section 116 and GST Practitioners
GST Practitioners have a separate statutory framework under Section 48.
A person authorised to act as a GST Practitioner on behalf of the concerned registered person is included in Section 116(2)(e).
This means a GST Practitioner can, where properly authorised and otherwise eligible, represent the registered person in relevant proceedings.
Important Difference Between Consultant and Authorised Representative
Not every GST consultant automatically becomes an authorised representative.
A person may provide:
- GST compliance services;
- accounting support;
- bookkeeping;
- return preparation;
- advisory services;
without necessarily being eligible to appear as an authorised representative under Section 116.
For appearance before a GST authority or Tribunal, the person must fall within one of the statutory categories in Section 116(2) and must not be disqualified.
Practical Checklist Before Appointing a Representative
Before appointing someone under Section 116, a taxpayer should check:
1. Eligibility
Confirm that the person falls within one of the categories listed in Section 116(2).
2. Professional Status
Where the representative is a CA, Cost Accountant or Company Secretary, confirm the certificate of practice and eligibility requirements.
3. Debarment
Check that the representative has not been debarred from the relevant professional practice where the section requires this.
4. Disqualification
Ensure that the person is not disqualified under Section 116(3).
5. Retirement Restriction
If the person is a retired tax officer, check the one-year restriction under Section 116(2)(d).
6. Written Authority
Provide the appropriate authorisation for the proceeding.
7. Personal Appearance
Check whether the taxpayer has been specifically required to appear personally.
8. Tribunal Requirements
For GSTAT matters, comply with the applicable Tribunal procedural requirements regarding authorisation or vakalatnama.
Difference Between Section 116 and Section 117
Section 116 concerns appearance by authorised representative.
Section 117 deals with appeal to the High Court.
Therefore:
Section 116 → Who can represent a taxpayer
Section 117 → Appeal from specified Appellate Tribunal orders to the High Court
These provisions serve different purposes within Chapter XVIII.
Difference Between Section 116 and Section 48
| Basis | Section 48 | Section 116 |
|---|---|---|
| Main subject | Goods and Services Tax Practitioners | Authorised representation |
| Focus | Appointment/functions of GST Practitioners | Appearance before GST authorities and Tribunal |
| Relevant person | GST Practitioner | Various eligible representatives |
| Relationship | Establishes GST Practitioner framework | Recognises authorised GST Practitioner as one category of representative |
Difference Between Section 116 and Section 70
| Basis | Section 70 | Section 116 |
|---|---|---|
| Subject | Summons | Authorised representation |
| Main authority/person | Proper officer | Person appearing and representative |
| Purpose | Evidence and document production in inquiry | Representation in proceedings |
| Personal attendance | Officer may direct manner under Section 70(1A) | Personal examination on oath/affirmation remains an exception |
| Representative | Specifically addressed by current Section 70(1A) | Categories specified in Section 116(2) |
The interaction between Sections 70 and 116 became particularly relevant after the amendment to Section 70 introducing sub-section (1A). The GST Council had previously examined the issue and recorded the need for greater clarity.
Key Points to Remember About Section 116
The major points of Section 116 are:
- Section 116 deals with appearance by an authorised representative.
- It applies to proceedings before GST officers.
- It applies to proceedings before the Appellate Authority.
- It applies to proceedings before the Appellate Tribunal.
- A person may generally appear through an authorised representative where Section 116 permits it.
- Personal examination on oath or affirmation is an important exception.
- A relative or regular employee can qualify as an authorised representative.
- An eligible advocate can act as an authorised representative.
- A practising Chartered Accountant can qualify.
- A practising Cost Accountant can qualify.
- A practising Company Secretary can qualify.
- Certain retired tax officers can qualify subject to statutory conditions.
- An authorised GST Practitioner can qualify.
- A retired qualifying tax officer faces a one-year restriction from retirement or resignation.
- A dismissed or removed Government employee is disqualified.
- A person convicted of specified tax-related offences is disqualified.
- A person found guilty of misconduct by the prescribed authority is disqualified.
- An adjudged insolvent is disqualified during the period of insolvency.
- Disqualification under a State GST or Union territory GST law is deemed to apply under the CGST Act.
- Rule 116 provides a procedure concerning misconduct of certain authorised representatives.
- Representation does not automatically eliminate a statutory requirement for personal examination.
- Proper written authority should be maintained for representation.
- GSTAT proceedings may require specific authorisation or vakalatnama under the applicable Tribunal procedure.
- Section 116 should be read together with Section 48 concerning GST Practitioners and Section 70 concerning summons.
- Authorised representation does not transfer the taxpayer’s underlying GST liability to the representative.
👉 Read More → Section 116 – Appearance by authorised representative
Conclusion
Section 116 of the CGST Act provides the statutory framework for representation of taxpayers and other persons in GST proceedings. It allows an eligible person who is entitled or required to appear before a GST officer, Appellate Authority or Appellate Tribunal to appear through an authorised representative, subject to the conditions of the section.
The provision recognises several categories of authorised representatives, including a relative or regular employee, an eligible advocate, a practising Chartered Accountant, Cost Accountant or Company Secretary, certain retired tax officers and an authorised GST Practitioner.
At the same time, Section 116 places important restrictions on representation. Personal attendance may still be required where the law requires the person to appear personally for examination on oath or affirmation. The section also disqualifies specified persons, including those dismissed or removed from Government service, persons convicted of specified tax-related offences, persons found guilty of misconduct by the prescribed authority and persons adjudged insolvent.
The provision is especially important in GST disputes and appellate proceedings because taxpayers may need assistance with complex legal, accounting and procedural matters. A properly authorised representative can help present documents, legal arguments and factual submissions before the relevant authority.
Section 116 should also be read with Section 48, which deals with GST Practitioners, and Section 70, which deals with summons. The relationship between Sections 70 and 116 has received specific consideration in the GST framework, and Section 70(1A), introduced from 1 November 2024, now expressly addresses attendance by a summoned person in person or through an authorised representative as the proper officer may direct.
For businesses, the practical lesson is to verify the representative’s eligibility, maintain proper written authority, comply with the specific procedural requirements of the proceeding and determine whether personal attendance is required. The appointment of a representative is a procedural facility; it does not transfer the taxpayer’s underlying GST liability or statutory responsibilities.
In short, Section 116 provides taxpayers with a structured right to obtain representation in GST proceedings while ensuring that only eligible and qualified persons can act as authorised representatives and that statutory requirements for personal appearance are respected.
Based on Google's Helpful Content System, this article emphasizes user value, transparency, and accuracy. It incorporates principles of E-E-A-T (Experience, Expertise, Authoritativeness, Trustworthiness).
Why Choose Sarkari Bakery?
Official Information
Government schemes & banking information based on official sources.
Step-by-Step Guides
Simple application process explained for every service.
Regular Updates
Content updated whenever official rules or services change.
People-First Content
Helpful, transparent and user-focused content.
Pingback: Section 115 – Interest on Refund of Amount Paid for Admission of Appeal - Sarkari Bakery