Who can be an authorised representative under GST?

Section 116 includes a relative or regular employee, an eligible advocate, a chartered accountant, cost accountant or company secretary holding a certificate of practice, certain retired tax officers subject to the statutory conditions, and a person authorised to act as a GST practitioner for the concerned registered person.

Can a CA represent a taxpayer before GST authorities?

Yes. Section 116(2)(c) includes a chartered accountant who holds a certificate of practice and has not been debarred from practice, subject to the other provisions of the section.

Can an employee represent a company before GST authorities?

Yes. Section 116(2)(a) includes a relative or regular employee of the person being represented, subject to the other provisions of the section.

Can a retired GST/tax officer immediately represent taxpayers?

A qualifying retired officer can fall within Section 116(2)(d), but the proviso creates a one-year restriction from retirement or resignation before that officer can appear in proceedings under the Act.

Who is disqualified from acting as an authorised representative?

Section 116(3) disqualifies specified persons including those dismissed or removed from Government service, persons convicted of specified offences connected with proceedings under the GST and related tax laws, persons found guilty of misconduct by the prescribed authority, and persons adjudged insolvent for the period specified by the section.

CGST Section 116 – Appearance by Authorised Representative

Q: What is Section 116 of the CGST Act?

Section 116 permits a 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 and exceptions in the section.

At a glance Statutory provision Simple explanation Who can represent? Important limits Disqualifications Practical examples Practical workflow FAQs

Section 116 at a glance

Section 116 allows a person involved in GST proceedings to appear through an authorised representative, subject to the statutory conditions and exceptions.

Where?Before a GST officer, Appellate Authority or Appellate Tribunal.

Who?Specified categories such as a relative/regular employee, eligible advocate, CA, cost accountant, company secretary, qualifying retired tax officer or authorised GST practitioner.

Personal appearance exceptionThe right to use a representative does not override a statutory requirement to appear personally for examination on oath or affirmation.

DisqualificationSection 116(3) identifies categories of persons who cannot represent others under the provision.

Why Section 116 matters

GST proceedings can involve notices, submissions, adjudication, appeals, evidence and legal arguments. Section 116 provides a statutory mechanism through which a taxpayer or other person can be represented by an authorised person rather than personally handling every appearance.

This is particularly relevant to companies, partnerships and other organisations that normally rely on tax professionals or authorised employees to deal with GST proceedings.

Simple meaning: Section 116 answers the question: “Who is legally permitted to appear on my behalf in GST proceedings?”

Statutory provision — Section 116

116. Appearance by authorised representative.—

(1) Any person who is entitled or required to appear before an officer appointed under this Act, or the Appellate Authority or the Appellate Tribunal in connection with any proceedings under this Act, may, otherwise than when required under this Act to appear personally for examination on oath or affirmation, subject to the other provisions of this section, appear by an authorised representative.

(2) For the purposes of this Act, the expression “authorised representative” shall mean a person authorised by the person referred to in sub-section (1) to appear on his behalf, being—

(a) his relative or regular employee; or

(b) an advocate who is entitled to practice in any court in India, and who has not been debarred from practicing before any court in India; or

(c) any chartered accountant, a cost accountant or a company secretary, who holds a certificate of practice and who has not been debarred from practice; or

(d) a retired officer of the Commercial Tax Department of any State Government or Union territory or of the Board who, during his service under the Government, had worked in a post not below the rank than that of a Group-B Gazetted officer for a period of not less than two years:

Provided that such officer shall not be entitled to appear before any proceedings under this Act for a period of one year from the date of his retirement or resignation; or

(e) any person who has been authorised to act as a goods and services tax practitioner on behalf of the concerned registered person.

(3) No person,—

(a) who has been dismissed or removed from Government service; or

(b) who is convicted of an offence connected with any proceedings under this Act, the State Goods and Services Tax Act, the Integrated Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, or under the existing law or under any of the Acts passed by a State Legislature dealing with the imposition of taxes on sale of goods or supply of goods or services or both; or

(c) who is found guilty of misconduct by the prescribed authority; or

(d) who has been adjudged as an insolvent,

shall be qualified to represent any person under sub-section (1)—

(i) for all times in case of persons referred to in clauses (a), (b) and (c); and

(ii) for the period during which the insolvency continues in the case of a person referred to in clause (d).

(4) Any person who has been disqualified under the provisions of the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act shall be deemed to be disqualified under this Act.

Section 116 explained in simple language

1You may appear through a representative

If a person is entitled or required to appear before a GST officer, the Appellate Authority or the Appellate Tribunal in connection with proceedings under the CGST Act, Section 116 permits appearance through an authorised representative.

2But there is an important exception

The representative mechanism does not override a requirement under the Act for the person to appear personally for examination on oath or affirmation.

Practical meaning: Representation is the general mechanism, but personal appearance can still be required where the Act specifically requires the concerned person to appear personally for examination on oath or affirmation.

3The representative must fall into a statutory category

A person cannot simply call himself or herself an “authorised representative” and appear in every GST proceeding. Section 116(2) specifies the categories of persons who can qualify.

4Authorisation is still important

The person must be authorised by the person entitled or required to appear. For a company or other organisation, the internal authority and the manner in which the representative is authorised should therefore be properly documented.

Who can act as an authorised representative?

Category	Who is covered?	Important condition	Example
(a) Relative / regular employee	A relative or regular employee of the person being represented.	Must actually fall within the statutory category and be authorised.	A company's regular employee handles a GST hearing on behalf of the company.
(b) Advocate	An advocate entitled to practise in any court in India.	Must not have been debarred from practising before any court in India.	An eligible advocate represents a taxpayer in a GST appeal.
(c) CA / Cost Accountant / CS	Chartered accountant, cost accountant or company secretary.	Must hold a certificate of practice and must not have been debarred from practice.	A practising CA represents a company in GST proceedings.
(d) Retired tax officer	Qualifying retired officer of the Commercial Tax Department of a State Government/UT or the Board.	At least two years in a post not below Group-B Gazetted rank; one-year waiting restriction after retirement/resignation.	A qualifying former tax officer represents a taxpayer after the statutory one-year period.
(e) GST practitioner	A person authorised to act as a GST practitioner on behalf of the concerned registered person.	Must be properly authorised for the concerned registered person.	An enrolled GST practitioner handles permitted GST proceedings for a registered taxpayer.

Category 1 — Relative or regular employee

Section 116(2)(a) allows a person's relative or regular employee to act as the authorised representative, subject to the rest of the section.

Example — private limited company

ABC Private Limited receives a GST notice. Its Finance Manager is a regular employee of the company and is authorised by the company to appear. The Finance Manager may fall within Section 116(2)(a).

Important: “Employee” in this context should not be casually equated with an outside consultant or independent professional. The statutory wording says regular employee. The actual relationship should be documented.

Category 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.

Example

A company disputes a classification issue involving ₹40 lakh of GST demand. The company authorises an eligible advocate to appear in the appellate proceedings.

The advocate's authority comes from the statutory category in Section 116(2)(b), subject to the requirements of the section and the applicable procedural rules.

Category 3 — CA, Cost Accountant or Company Secretary

Section 116(2)(c) specifically recognises three professional categories:

Chartered AccountantMust hold a certificate of practice and must not be debarred from practice.

Cost AccountantMust hold a certificate of practice and must not be debarred from practice.

Company SecretaryMust hold a certificate of practice and must not be debarred from practice.

Common pointThe professional must satisfy the statutory conditions; professional qualification alone should not be treated as sufficient if the person is not eligible to practise.

Example — CA representing a company

A company receives a GST adjudication order involving alleged excess ITC of ₹18 lakh. The company authorises a practising CA who holds the required certificate of practice and is not debarred from practice. The CA may represent the company subject to the applicable proceeding and procedure.

Important distinction: A person merely holding a CA, Cost Accountant or CS qualification is not the same as a person who satisfies the section's requirement of holding a certificate of practice and not being debarred from practice.

Category 4 — Retired tax officer

Section 116(2)(d) covers a retired officer of the Commercial Tax Department of a State Government or Union territory or of the Board, provided the officer worked during government service in a post not below the rank of a Group-B Gazetted officer for at least two years.

One-year restriction

The proviso imposes an important restriction: the qualifying retired officer cannot appear in proceedings under the Act for one year from the date of retirement or resignation.

Situation	Section 116 result
Retired tax officer with less than two years in the required rank	Does not satisfy the specific qualification in Section 116(2)(d).
Qualifying officer retired yesterday	The one-year restriction applies.
Qualifying officer retired more than one year ago	The specific one-year restriction has elapsed, subject to the other requirements of Section 116.

Category 5 — GST Practitioner

Section 116(2)(e) includes a person authorised to act as a Goods and Services Tax Practitioner on behalf of the concerned registered person.

This provision should be read together with the GST practitioner framework under the CGST Rules, including the rules governing enrolment and the functions that a GST practitioner may perform.

Important distinction

Being enrolled as a GST practitioner and being authorised by a particular registered person are separate practical questions. The representative should have the necessary authority for the concerned taxpayer and the particular work.

Practical example: XYZ Ltd authorises its enrolled GST practitioner to undertake permitted GST work. The practitioner's authority to act should be traceable to XYZ Ltd's authorisation and the applicable GST practitioner rules.

When personal appearance may still be required

Section 116(1) expressly excludes a situation where the person is required under the Act to appear personally for examination on oath or affirmation.

Situation	Representative	Personal appearance
Routine submission/hearing where representation is permitted	Generally possible through eligible authorised representative.	Not automatically required merely because proceedings exist.
Act specifically requires personal examination on oath or affirmation	Representative does not replace the statutory personal-appearance requirement.	May be required.
Representative is not within Section 116(2)	Cannot rely on Section 116 merely by giving a private authorisation letter.	The person may need to appear or appoint an eligible representative.

Who is disqualified under Section 116(3)?

Section 116 does not only define who may represent. It also identifies people who cannot represent another person under the provision.

Disqualification	Effect under Section 116
Dismissed or removed from Government service	Disqualified from representing under Section 116(1).
Convicted of a specified offence connected with proceedings	Disqualification applies for the period specified by the section.
Found guilty of misconduct by prescribed authority	Disqualified under the statutory provision.
Adjudged insolvent	Disqualified for the period during which the insolvency continues.

Permanent versus continuing-period disqualification

The section distinguishes the time effect. Persons falling under clauses (a), (b) and (c) are disqualified “for all times” under the wording of Section 116(3)(i), while insolvency under clause (d) operates for the period during which the insolvency continues.

Cross-law effect: Section 116(4) provides that a person disqualified under the corresponding State GST or Union Territory GST provisions is deemed to be disqualified under the CGST Act as well.

Disqualification — practical examples

Example 1 — Dismissed government employee

A person was dismissed from Government service. Even if that person subsequently claims expertise in indirect tax, Section 116(3)(a) prevents that person from representing another person under Section 116(1).

Example 2 — Professional debarred from practice

A professional may have the underlying qualification, but Section 116(2)(b) or 116(2)(c) requires the person to satisfy the relevant practice/debarment condition. Professional qualification by itself should not be treated as enough.

Example 3 — Insolvency

A person who has been adjudged insolvent is disqualified while the insolvency continues. If the insolvency ceases, the duration specified in Section 116(3)(ii) also ceases to operate, subject to the rest of the law.

Example 4 — State GST disqualification

A representative is disqualified under a corresponding State GST law. Section 116(4) provides a deeming consequence under the CGST Act as well.

Section 116 and different GST proceedings

Proceeding	Potential forum	Section 116 relevance
Adjudication / departmental proceeding	Officer appointed under the Act	Eligible authorised representative may appear subject to the Act.
First appeal	Appellate Authority	Eligible authorised representative may appear subject to the Act and procedure.
Tribunal appeal	Appellate Tribunal	Eligible authorised representative may appear subject to the Act and Tribunal procedure.
Personal examination on oath/affirmation	Relevant authority/forum	Section 116's general representation mechanism does not remove a statutory personal-appearance requirement.

Authorised representative vs authorised signatory

Authorised representative	Authorised signatory
Section 116 concerns representation in proceedings before GST authorities/appeal forums.	Authorised signatory generally concerns signing/submitting documents on behalf of a registered person under the applicable GST framework.
Must fit within the categories in Section 116(2).	Eligibility and authority arise under the relevant GST registration/procedural provisions.
Used particularly for proceedings, hearings and representation.	Often used for electronic filings, applications, returns and other GST documents.

Do not automatically treat the two expressions as interchangeable. A person may have authority to sign a GST return without necessarily being the appropriate authorised representative for a particular proceeding under Section 116.

Section 116 and a company — detailed example

ABC Infrastructure Pvt. Ltd. receives a GST adjudication order involving a disputed ITC amount of ₹35 lakh.

Step 1 — Internal authorisation

The company decides who will handle the proceeding and records the authority appropriately.

Step 2 — Select eligible representative

The company may consider an eligible regular employee, advocate, practising CA/Cost Accountant/CS, qualifying retired officer or authorised GST practitioner, depending on the circumstances.

Step 3 — Check eligibility

Confirm that the chosen person satisfies Section 116(2) and is not disqualified under Section 116(3) or the cross-law rule in Section 116(4).

Step 4 — Prepare documents

Keep the authorisation, notice/order, statement of facts, grounds, supporting evidence and relevant GST records organised.

Step 5 — Appearance

The representative appears before the relevant GST forum, subject to the procedural rules and any requirement for the taxpayer to appear personally.

Step 6 — Record outcome

After the hearing/order, preserve the proceedings and update the company's tax litigation register and accounting/tax working as applicable.

Detailed professional checklist

Check	Question	Evidence to retain
1	Who is the person entitled/required to appear?	GSTIN, legal name, notice/order and proceeding reference.
2	What forum is involved?	Officer / Appellate Authority / Appellate Tribunal details.
3	What is the representative category?	Employee proof, professional details, GST practitioner details or retirement/service proof, as applicable.
4	Has the person been properly authorised?	Authorisation letter/resolution/portal authorisation as applicable.
5	Is the representative disqualified?	Relevant eligibility/debarment/disqualification checks.
6	Does the proceeding require personal appearance?	Notice and statutory requirement.
7	Are professional practice requirements satisfied?	Certificate of practice and current professional status where relevant.
8	Is there any State/UT GST disqualification?	Relevant disqualification status.
9	Are submissions and evidence complete?	Written submissions, reconciliations, invoices, ledgers, returns and supporting records.
10	Has the final order been reviewed?	Order, demand summary and internal litigation tracker.

Common mistakes

Assuming anyone with a tax background can automatically appear as an authorised representative.
Confusing an authorised signatory with an authorised representative.
Ignoring the certificate-of-practice requirement for the professional categories in Section 116(2)(c).
Ignoring the one-year restriction applicable to qualifying retired tax officers.
Failing to check whether a representative has been debarred from practice.
Assuming a private authorisation letter can override a statutory disqualification.
Assuming a representative can substitute for a person's personal examination where the Act requires personal appearance.
Failing to consider a disqualification under the corresponding State GST or UTGST law.

Section 116 — quick comparison of representative categories

Category	Basic statutory requirement	Special point
Relative	Must be the person's relative and authorised.	Still subject to Section 116(3) disqualifications.
Regular employee	Must be a regular employee and authorised.	Outside consultants should not automatically be treated as employees.
Advocate	Entitled to practise in any court in India.	Must not be debarred from practising.
CA / Cost Accountant / CS	Certificate of practice.	Must not be debarred from practice.
Retired tax officer	Specified government department/Board, required rank and minimum service.	One-year restriction after retirement/resignation.
GST practitioner	Authorised to act for the concerned registered person.	GST practitioner rules and taxpayer authorisation also matter.

Related provisions

Section 2(15)

Defines “authorised representative” by reference to Section 116.

Section 107

Appeals to the Appellate Authority.

Section 111

Procedure before the Appellate Tribunal.

Section 112

Appeals to the Appellate Tribunal.

Section 113

Orders of the Appellate Tribunal.

GST Practitioner rules

Rules governing enrolment and functions of GST practitioners should be read with Section 116(2)(e).

Important legal distinction — Section 116 does not create professional monopoly

Section 116 does not say that only advocates can appear in GST proceedings. The statute expressly identifies multiple categories, including relatives, regular employees, eligible advocates, practising CAs/Cost Accountants/CSs, qualifying retired tax officers and authorised GST practitioners.

At the same time, the fact that multiple categories are recognised does not eliminate the specific statutory conditions attached to each category or the disqualifications under Section 116(3) and (4).

Practical workflow before a GST hearing

1. Identify the proceeding

Determine whether the matter is before a GST officer, Appellate Authority or Appellate Tribunal.

2. Identify the taxpayer/person appearing

Record the legal name, GSTIN and proceeding reference.

3. Select the representative

Choose a person falling within one of the Section 116(2) categories.

4. Verify eligibility

Check professional practice status, employment/relationship, retired-officer conditions or GST practitioner authorisation, as applicable.

5. Check disqualification

Review Section 116(3) and the deemed disqualification rule in Section 116(4).

6. Prepare authority

Maintain appropriate authorisation and supporting identity/professional documents.

7. Check personal-appearance requirement

Read the notice and applicable provision to see whether personal examination on oath or affirmation is required.

8. Attend and document

Attend the hearing, submit documents, record the next date/action and preserve the final order.

Frequently Asked Questions

What is Section 116 of the CGST Act?

It permits a person entitled or required to appear before a GST officer, Appellate Authority or Appellate Tribunal to appear through an authorised representative, subject to the statutory conditions.

Can a CA represent a taxpayer before GST?

Yes. Section 116(2)(c) includes a chartered accountant holding a certificate of practice and not debarred from practice.

Can a regular employee represent a company?

Yes. Section 116(2)(a) includes the person's relative or regular employee, subject to the rest of the section and applicable procedure.

Can a tax consultant who is not a CA, CS, Cost Accountant, advocate or GST practitioner represent a taxpayer?

Section 116 contains specific categories. A person should not be assumed eligible merely because he or she works as a tax consultant; the person must fit one of the statutory categories and satisfy the applicable conditions.

Can a retired tax officer immediately appear?

A qualifying retired officer is covered by Section 116(2)(d), but the proviso imposes a one-year restriction from the date of retirement or resignation.

Can a representative appear when the taxpayer is required to appear personally?

Not as a substitute for the statutory personal examination. Section 116(1) expressly preserves a requirement to appear personally for examination on oath or affirmation where the Act requires it.

What happens if an authorised representative is disqualified under another State GST law?

Section 116(4) provides that a person disqualified under the corresponding State GST or Union Territory GST provisions is deemed to be disqualified under the CGST Act.

Is an authorised representative the same as an authorised signatory?

No. The expressions serve different functions. Section 116 specifically concerns representation in GST proceedings.

Can a GST practitioner represent a registered person?

Section 116(2)(e) includes a person authorised to act as a GST practitioner on behalf of the concerned registered person, subject to the applicable GST practitioner framework and authorisation.

Section 116 — quick revision

RelativeRegular employeeAdvocateCACost AccountantCSRetired tax officerGST Practitioner

Memory line: Section 116 = who may represent + when personal appearance is required + who is disqualified.

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This page is provided for educational and workflow-support purposes. GST provisions, rules, notifications, circulars and judicial interpretation may change and may apply differently depending on the relevant tax period and facts. Before relying on this material for compliance, litigation or any financial/legal decision, verify the provision and applicable amendments, rules, notifications, circulars and other official material for the relevant date.