Authorized Representative under GST: Statutory Right under Section 116 and Interface with Section 70

Goods and Services Tax law gives every assessee a clear statutory right to appear before the GST authorities either personally or through an authorised representative, except in limited situations where personal presence is expressly mandated. This framework is primarily contained in Section 116 of the GST Act, 2017, and is closely connected with the powers of summons under Section 70.

This article presents an in-depth, structured discussion of:

  • Who can act as an authorised representative under Section 116
  • When and how this right can be exercised
  • Grounds and procedure for disqualification under Rule 116
  • Distinction between “authorised representative” and “authorised signatory”
  • Practical aspects relating to vakalatnama and authority letters
  • Nature and scope of summons under Section 70 and the flexibility introduced by Section 70(1A)
  • Operational safeguards prescribed by CBIC Instructions on issuance of summons

The objective is to help assessees and professionals understand both their rights and responsibilities while dealing with GST authorities.

1. Statutory Right of Representation under Section 116

Section 116 of the GST Act, 2017 recognises that any person who is required or entitled to appear before a GST authority has the legal option to do so:

  1. By appearing in person; or
  2. Through an authorised representative,

Except where the law or the authority specifically requires personal attendance by the person concerned.

This provision does not restrict itself to one kind of proceeding. It covers:

  • Adjudication proceedings
  • Appeal proceedings
  • Revision proceedings
  • Any other proceedings before GST officers or appellate forums where the assessee has to appear or make submissions

In essence, Section 116 codifies a fundamental procedural safeguard: an assessee can be represented by a competent person of choice, subject to statutory conditions, ensuring that GST litigation and compliance are not purely “do-it-yourself” exercises.

2. Who Qualifies as an Authorised Representative under Section 116(2)?

Section 116(2) sets out a specific list of persons who can act as authorised representatives before GST authorities. An assessee can choose any of the following, provided that person is not disqualified under Rule 116:

2.1 Eligible Categories

An authorised representative may be:

  • A relative of the assessee
  • A regular employee of the assessee (such as a finance manager, accounts officer, or compliance officer on the payroll)
  • An advocate, duly enrolled and entitled to practice under the Advocates Act
  • A Chartered Accountant (CA)
  • A Cost Accountant (CMA)
  • A Company Secretary (CS)
  • A retired officer of the tax department, subject to prescribed conditions (for example, minimum years of service, cooling-off periods, and territorial restrictions, as may be notified)
  • Any other person as may be prescribed, in line with rules framed under the Act

2.2 Condition of Non-Disqualification

Even if a person falls within the above categories, they cannot act as an authorised representative for GST purposes if they have been disqualified in terms of Rule 116.

In other words, eligibility is two-step:

  1. The person must fall within an eligible category under Section 116(2), and
  2. The person must not be declared ineligible under Rule 116 due to misconduct, conviction, or professional prohibitions.

This system ensures that while the right of representation is broad, it is not unregulated; only persons of acceptable professional conduct are permitted to appear and argue matters.

3. Disqualification of Authorised Representatives: Rule 116

Rule 116 operates as a disciplinary and regulatory mechanism.