Authorised Representative in GST: Understanding the Role, Qualifications, and Responsibilities

Understand the role and qualifications of an authorised representative in GST as per Section 116 of the GST Act. Learn about eligibility, disqualifications, powers, key responsibilities of representatives, and the differences between authorised signatories and representatives. Ensure compliance and avoid penalties with our comprehensive guide.’

In the realm of Goods and Services Tax (GST) regulations. an Authorised Representative is someone appointed to act on behalf of a taxpayer in GST-related proceedings. This blog aims to comprehensively outline the qualifications, responsibilities, and limitations of an authorised representative in GST, as per Section 116 of the GST Act, which governs their appointment.

Who is an Authorised Representative in GST?

As per Section 116 of the GST Act, "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 appear by an authorised representative." This is allowed in all cases except where the Act requires the person to appear personally for examination under oath or affirmation.

In simpler terms, an authorised representative is an individual permitted to represent a taxpayer during GST proceedings. before the authorities, provided the taxpayer's physical appearance is not mandatory under certain sections of the Act.

Qualifications for an Authorised Representative under GST

According to the CGST Act, Section 116(2), the following individuals are eligible to be appointed as authorised representatives:

• A regular employee of the taxpayer.
• A relative or family member of the taxpayer..
• A practicing advocate in any court of law in India, provided they are not debarred from practicing.
• A Chartered Accountant (CA),Company Secretary (CS). or Cost Accountant who holds a certificate of practice and is not banned from the profession.
• A retired officer of the Commercial Tax Department from any state government, or a retired Union Territory or Board officer with a rank not below that of a Group B Gazetted officer, with a minimum of two years of service before retirement.
• A registered GST Practitioner.

Disqualifications for an Authorised Representative

Section 116(3) of the CGST Act specifies circumstances in which individuals are disqualified from acting as an authorised representative. These include:

• Removal or Dismissal from Government Service: A lifelong ban is imposed on anyone removed or dismissed from government service.
• Commission of Offences: Individuals involved in offenses related to the GST Act, IGST Act, UTGST Act, or any other law concerning the supply of goods or services are disqualified indefinitely.
• Misconduct: If the competent authority finds a person guilty of misconduct after an inquiry, they are disqualified.
• Insolvency: A person declared insolvent is disqualified until the insolvency is resolved.
• Barred under Similar Acts: Anyone barred under the UTGST Act or SGST Act is deemed disqualified under the CGST Act as well.

Can a Government Officer Act as an Authorised Representative?

Yes, but certain eligibility criteria must be met. A retired State Government or Union Territory officer who held a Group B Gazetted post for at least two years can be appointed as an authorised representative. However, the officer must refrain from appearing in proceedings under this Act for one year from the date of resignation or retirement.

Distinction between an Authorised Representative and an Authorised Signatory

An authorised representative can only appear before authorities on behalf of the taxpayer but does not have the authority to sign applications or documents on behalf of the taxpayer. On the other hand, an authorised signatory, such as a GST Practitioner, is authorised to sign and file documents on the taxpayer’s behalf.

Powers of an Authorised Representative

An authorised representative has the power to represent a taxpayer in proceedings under GST law, including appearing before the following:

• GST Officer
• Appellate Tribunal
• Appellate Authority

However, if a taxpayer must appear personally for affirmation, oath, or examination, an authorised representative cannot substitute them.

Draft of letter of authorisation to appear before GST Officials

To authorise a representative, a formal letter can be drafted as follows:

I, [Name of the Taxpayer], Proprietor, M/s. [Name of the Business] (GSTIN: [GST Number]), [Address], hereby authorise [Name of the Representative], [Firm Name, if applicable], [Address], to serve as my Authorised Representative under the Central Goods and Services Act, 2017/State Goods and Services Act, 2017, Section 116. [Representative’s Name/Firm Name] will appear on my behalf in all proceedings before the Adjudication Authorities/Appellate Authorities (Reference No/Appeal No/SCN No) and shall be responsible for producing relevant documents and accounts related to these proceedings. I accept all statements and explanations provided by [Representative’s Name/Firm Name] on my behalf as binding.

Place:

Date:

Signature of the Taxpayer

Repercussions of Misconduct by an Authorised Representative

If an authorised representative is found guilty of misconduct, the Commissioner may disbar them from appearing as a representative under the GST Act after allowing the representative to present their case. This, however, does not apply to Chartered Accountants, Company Secretaries, Cost Accountants, or practicing advocates.

FAQ

Who is an authorised representative in GST?

An authorised representative in GST is a person appointed by a taxpayer to appear before GST authorities or tribunals on their behalf, except in cases where personal appearance is mandatory under the law.

What is the power of an authorised signatory in GST?

An authorised signatory has the authority to sign and file documents, applications, and GST returns on behalf of a taxpayer. They are responsible for ensuring compliance with GST regulations and maintaining the accuracy of submitted records.

What is the power of an authorised representative?

An authorised representative can represent a taxpayer in GST proceedings, make statements, produce documents, and provide explanations on the taxpayer's behalf. However, they cannot sign applications or substitute the taxpayer for personal appearances required by law. Need guidance on appointing an authorised representative under GST or navigating GST compliance?. Our team of expert Chartered Accountants. is here to help. Contact us today for tailored solutions and professional support in managing your GST-related matters seamlessly.