As per section 116(1) of the GST Act, 2017, any person who is entitled or required to appear before a GST officer appointed under the Act, or the Appellate Authority or the Appellate Tribunal in connection with any proceedings under the Act, may, otherwise than when required under this Act to appear personally for examination on oath or affirmation, subject to the other provisions can appear by an authorized representative.
As per section 116(2) of the GST Act, 2017, the following persons can be appointed as an authorized representative i.e., someone authorized by the person to appear on the person’s behalf:
A relative or regular employee; or
- 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
- Any chartered accountant, a cost accountant or a company secretary, who holds a valid certificate of practice and who has not been debarred from practice; or
- 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 gazette officer for a period of not less than two years: However, 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
- Any person who has been authorized to act as a goods and services tax practitioner on behalf of the concerned registered person.
Representation before GST authority with respect to assessment, search and seizure, summons and other notices
- Representation before Appellate Authority with respect to appeal against order of GST officer
- Representation before Appellate Authority with respect to revision request against order of GST officer