Authorised Representative in GST

An authorised representative is a person who is approved by a person to represent them on their behalf. Section 116 of the GST Act states that "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".’

This means any person who has to appear before an appointed officer under this ACT or the Appellate Tribunal or Appellate Authority in relation to proceedings under this Act, may appoint another person as a representative to appear, subject to the provisions in this section. It is not possible to send an authorised representative if it is required that the person under this Act appear physically for an affirmation, oath, or examination. For instance, if there is a summons for a statement recorded under oath, the authorised representative cannot replace the person.

So in simple words, an authorised representative is a person who is authorised to appear on his behalf. There are certain GST laws that call for the disqualification of certain authorised representatives. That includes misconduct, removal from government service, convictions under specified Acts and more. These disqualifications can happen only after the person is proven guilty. For more indepth detail on who is allowed, who is not allowed as an authorised representative, and other such information. Read below:

Who is Qualified to be appointed Authorised Representatives?

The CGST Act, Section 116 (2), clearly states the list of people who can be authorised as representatives to represent a person. They are:

A regular employee of a person
Relative or family member of a period
A practising advocate in any Indian court who is not debarred from practising law in any court in India.
A CA or a chartered accountant, company secretary or cost accountant who holds a certificate of practise for the same and has not been banned from doing their craft.
A Commercial Tax Department retired officer who worked under any state government can be appointed. A retired member of the union territory or the Board under the Government has retired with a rank not below that of a Gazetted office for a period and has served for a minimum period of 2 years from the date of retirement. Before or after appearing as an authorised representative, the office shall not appear under this Act before any proceedings for a year from the date of resignation or retirement.
A GST practitioner can also appear as an authorised representative.

Who is not Qualified to be Appointed as Authorized Representatives?

According to the CGST Act, Section 116 (3), the following are not qualified or allowed as authorised representatives under GST:

People who have been removed or dismissed from Government service
People who have committed an offence that is related to any proceedings in this Act and other like the IGST Act, UTGST Act, SGST Act, any Acts that is legalised by the State Legislature related to the supply of services or goods or both or on the sale of goods.
When the prescribed authority finds a person guilty of misconduct
Person is declared insolvent.
Anyone who has been barred under the Union Territory Goods and Services Act and the State Goods and Services Act is deemed disqualified under the CGST Act.

Can a Government Officer be an Authorised Representative?

Yes. A government office can be appointed as a person’s authorised representative under the CGST Act, Section 116(2)(d). But there are eligibility criteria for the same, which are as below:

As mentioned above, a Union Territory, State Government, or Commercial Tax Department retired officer who, while working with the government, held a post not below that of a Group B Gazetted officer and served in this post for a minimum of 2 years can be appointed as an authorised representative. Additionally, the officer shall not be allowed to act on any matter under this Act for a year from the date of resignation or retirement.

What is the Time Period until which the Disqualification is valid?

Here is the list of people who are disqualified under CGST Act Section 116 (3), along with the time period:

People who have been removed or dismissed from Government service: Lifelong ban
People who have committed an offence that is related to any proceedings in this Act and other like the IGST Act, UTGST Act, SGST Act, any Acts that is legalised by the State Legislature related to the supply of services or goods or both or on the sale of goods: Disqualified for all times under the Act.
When the prescribed authority finds a person guilty of misconduct: Lifelong ban
Person is declared insolvent: Until the time the insolvency continues, the disqualification remains.
Anyone who has been barred under the Union Territory Goods and Services Act and the State Goods and Services Act is deemed disqualified under the CGST Act: Lifelong ban

What are the Repercussions of Misconduct by an Authorised Representative?

After an enquiry into the matter of misconduct, if the authorised representative is guilty with respect to any matters pertaining to the Act, the commissioner may give him a chance to showcase from the representative's perspective, and if found unsatisfactory, the authorised representative will be disbarred from appearing as a representative anymore. The above clause is not applicable to a CS, CWS, CA, or advocate.

Can a GSTPpractitioner be an Authorised Representative under GST?

Yes. Any person can act as an authorised representative under GST Law Section 116 (2). That includes a Goods and Services Tax practitioner. A GST practitioner can act on behalf of a registered person.

What is the difference between an authorised signatory or GST practitioner and an authorised representative?

An authorised representative can be anyone and can represent the taxpayer in question, but they cannot sign any application. GST practitioners and tax representatives can be both authorised representatives and authorised signatories.

The Authorities before which the Authorised Representatives appear

An authorised representative can appear on behalf of a person in proceedings under the GST law before the below authorities:

GST Officer
Appellate Tribunal
Appellate Authority

Draft of letter of authorisation to appear before GST Officials

I,_, Proprietor, M/s. _ (GSTIN:_), ......................... Bangalore- 560001, authorise XYZ Chartered Accountants, ABC Residency Residency Road, 74/4, Mahatma Gandhi Rd, Ashok Nagar, Bengaluru, Karnataka 560025 to serve as my Authorised representative under Central Goods and Services Act, 2017/ Karnataka Goods and Services Act, 2017, Section 116. From hereon, XYZ Chartered Accountants will appear on my behalf to all proceedings before the Adjudication Authorities/ Appellate Authorities (Reference No/ Appeal No/ SCN No). They will also be responsible for producing any documents or accounts connected with these proceedings. The statements and explanations provided by XYZ Chartered Accountants are on my behalf and are binding.

Place:

Date:

Signature

To conclude, an authorised representative plays an important role by appearing as a legal representation of another person in proceedings under the GST Act. Section 116 provides guidelines on the disqualification, qualification, and other rules pertaining to the authorised representative, which are all articulated above.