CGST Act, 2017 > Chapter XVIII - Appeals and Revision > Section 116

Section 116 of CGST Act - Appearance by authorised representative

Section 116 of the Central Goods and Services Tax Act, 2017 permits a person involved in GST proceedings to appear through an authorised representative, subject to specified eligibility and disqualification rules. Personal appearance is still required where the Act requires examination on oath or affirmation.

Law reviewed: 15 September 2026

At a glance: An authorised representative may be a relative or regular employee, an eligible advocate, a practising chartered accountant, cost accountant or company secretary, a qualifying retired tax officer after the statutory cooling-off period, or an authorised GST practitioner. Section 116 also specifies circumstances that disqualify a person from representation.

Meaning and scope of Section 116

The expression "authorised representative" is defined in Section 2(15) of the CGST Act by reference to Section 116. In practical terms, Section 116 allows representation before a GST officer, the Appellate Authority or the Appellate Tribunal in proceedings under the Act. The right to representation does not override a statutory requirement that the person must appear personally for examination on oath or affirmation.

Section 116 - statutory provisions and explanation

Sub-section (1): Right to appear through an authorised representative. A person entitled or required to appear before an officer appointed under the CGST Act, the Appellate Authority or the Appellate Tribunal may appear through an authorised representative, except where personal appearance is required for examination on oath or affirmation.

Sub-section (2): Persons who may act as an authorised representative. The representative must be authorised by the person concerned and must fall within one of the following categories:

  1. a relative or regular employee;
  2. an advocate entitled to practise in any court in India who has not been debarred from practising before any court;
  3. a chartered accountant, cost accountant or company secretary holding a certificate of practice and not debarred from practice;
  4. a retired officer of the Commercial Tax Department of a State Government or Union territory, or of the Board, who served in a post not below Group-B Gazetted rank for at least two years. Such a retired officer cannot appear in proceedings under the Act for one year from retirement or resignation; or
  5. a person authorised to act as a goods and services tax practitioner on behalf of the concerned registered person.

Sub-section (3): Persons not qualified to represent. A person is disqualified where the person:

  1. has been dismissed or removed from Government service;
  2. has been convicted of an offence connected with proceedings under the CGST, SGST, IGST or UTGST law, existing law, or specified State tax laws concerning sale or supply of goods or services;
  3. has been found guilty of misconduct by the prescribed authority; or
  4. has been adjudged insolvent.

The disqualification is permanent for the first three categories. For an insolvent person, it operates for the period during which the insolvency continues.

Sub-section (4): Cross-disqualification. A person disqualified under a State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act is deemed to be disqualified under the CGST Act as well.

Important: Authorisation to represent a taxpayer and the taxpayer's own statutory obligations are separate matters. A representative cannot replace personal attendance where the law specifically requires the person to be examined on oath or affirmation.

Rule 116 of the CGST Rules - misconduct of an authorised representative

Rule 116 of the Central Goods and Services Tax Rules, 2017 deals with disqualification for misconduct. Where an authorised representative, other than an advocate covered by Section 116(2)(b) or a practising professional covered by Section 116(2)(c), is found guilty of misconduct in connection with proceedings under the Act after an enquiry, the Commissioner may disqualify that person from appearing as an authorised representative. The rule requires that the person be given an opportunity of being heard before disqualification.

Practical points for GST proceedings

Before appearing, the representative should ensure that the authority to act is properly documented and that the representative falls within Section 116(2). Advocates and practising chartered accountants, cost accountants and company secretaries must also satisfy the professional eligibility conditions stated in the section. A retired tax officer must satisfy both the minimum service/rank condition and the one-year restriction following retirement or resignation.

For GST practitioners, authorisation is tied to the concerned registered person. Taxpayers and representatives should also check the procedural requirements applicable to the particular proceeding, appeal or tribunal filing rather than treating Section 116 as a substitute for those requirements.

Official GST resources

For the current statutory text, amendments, notifications and rules, refer to the official CBIC Tax Information Portal. For taxpayer services, registration, returns and GST practitioner functions, use the official GST Portal.

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