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Authorised Representative under the GST Act.

Any person is entitled or required to appear before an Officer appointed under this Act or the AA or the Tribunal in connection with any proceedings under the Act, he may appear by an authorised representative (except when he is required under the Act to appear personally for examination on oath or affirmation).

For this purpose, “authorised representative” includes a relative, a regular employee, an advocate, a chartered accountant, a cost accountant, a company secretary, or any person with prescribed qualifications. 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 Gazetted Officer for a period of not less than two years.

The CGST Act also provides for some disqualifications for an authorized representative such as dismissal or removed from government service, conviction under some specified Acts, insolvency, misconduct, etc. Disqualification shall remain for all times and in case of insolvent person for the period during which the insolvency continues. Any person who has been disqualified under the provisions of the SGST Act or the UTGST Act shall be deemed to be disqualified under this Act.

Related Topics ....
Structure of Appeals under GST in the CGST Act.
Appeals by the party to the First Appellate Authority (FAA) in the CGST Act.
Deposit Of Tax Admitted And Pre-Deposit under GST Law
Appeals By The Department (CGST) Before The FAA under GST Law
Power Of Revision Authority [ Section 108 of CGST Act, 2017]
GST Appeals by the Party before the Appellate Tribunal under GST Act.
GST Appeals by the Department Before the Appellate Tribunal under GST Act.
Authorised Representative under the GST Act.
GST Appeal to the High Court under GST Act.
GST Appeal to the Supreme Court under GST Act.
GST Appeal Not to be Filed in Certain Cases [Section 120 of GST]
Non-Appealable Decisions and Orders Under Section-121of GST Act.
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