Authorised Representative under GST- An Overview

30 Jan,2018

Everything You Must Know About Authorized Representative in GST

Introduction

In India's complex  Goods and Services Tax (GST) . framework, an authorized representative plays a crucial role by legally representing taxpayers in various proceedings. Section 116 of the GST Act defines authorized representatives' roles, qualifications, and limitations. This article will explore the concept, qualifications, disqualifications, and repercussions related to authorized representatives under GST.

Who is Qualified to be Appointed as an Authorized Representative?

Section 116(2) of the GST Act specifies the following individuals who can act as authorized representatives:

  • Relatives or Regular Employees: A relative or a regular employee of the taxpayer can be appointed.

  • Advocates: Advocates qualified to practice in any Indian court can represent a taxpayer, provided they are not debarred from practicing.

  • Professional Experts: Chartered Accountants, Cost Accountants, or Company Secretaries holding a valid Certificate of Practice are eligible.

  • Retired Government Officers: Officers retired from Commercial Tax Departments or GST Boards at the rank of Group B or above, with at least two years of service, can act as authorized representatives after a one-year cooling-off period.

  • GST Practitioners (GSTP): Registered GST practitioners can also represent taxpayers before GST authorities, appellate authorities, or tribunals.

Who is Not Qualified to be Appointed as Authorized Representatives?

The following individuals are disqualified under Section 116(3):

  • Dismissed or Removed Government Officials: Permanently disqualified from acting as representatives.

  • Convicted Persons: Those convicted under GST or related laws.

  • Individuals Found Guilty of Misconduct: As determined by the prescribed authority.

  • Insolvent Persons: Disqualified while insolvency continues.

Can a Government Officer be an Authorized Representative?

Yes, a retired government officer can act as an authorized representative. However, they must:

  • Have served in a post of Group B or above for at least two years.

  • Observe a one-year waiting period post-retirement before representing taxpayers.

What is the Time Period Until Which the Disqualification is Valid?

Disqualification applies:

  • Permanently: For individuals dismissed from service, convicted, or found guilty of misconduct.

  • Temporarily: For those declared insolvent, applicable only during the insolvency period.

What are the Repercussions of Misconduct by an Authorized Representative?

If an authorized representative is found guilty of misconduct:

  • For Non-Professional Representatives: The GST Commissioner may disqualify the person from representing taxpayers after allowing them to be heard.

  • For Professionals: Chartered Accountants, Advocates, and Company Secretaries are referred to their respective regulatory bodies for disciplinary action.

Can a GST Practitioner be an Authorized Representative under GST?

Yes, GST practitioners are legally permitted to act as authorized representatives. They can represent taxpayers in:

  • GST Departmental Proceedings

  • Appellate Authority Hearings

  • Tribunal Hearings

What is the Difference Between an Authorized Representative, GST Practitioner, and Authorized Signatory?

Aspect Authorized Representative GST Practitioner (GSTP) Authorized Signatory
Role Represents taxpayers in legal proceedings. Prepares and files GST returns on behalf of taxpayers. Signs GST-related documents for compliance purposes.
Scope Limited to representation. Broad compliance activities. Primarily signing authority.
Eligibility Includes advocates, CAs, CS, etc. Requires GSTP certification. No specific certification needed.

Authorities Before Which the Authorized Representatives Can Appear

  • GST Officers

  • Appellate Authorities under GST

  • GST Tribunals

Note: Personal appearance is mandatory if the individual is required to appear for examination under oath.

Draft of Letter of Authorisation to Appear Before GST Officials

Here’s a sample format for authorization:

[Letterhead of the Registered Person]

Date: [Insert Date]

To,
[GST Officer’s Name/Designation]
[GST Office Address]

Subject: Authorisation for Representation Under GST

Dear Sir/Madam,

I, [Name of the Taxpayer], holding GSTIN [GSTIN Number], hereby authorise [Name of the Representative], [Designation], to represent me in all matters concerning [Specify Case/Proceeding] under the GST Act.

Sincerely,
[Signature of Taxpayer]
[Name and Designation of Taxpayer]
    

Conclusion

Authorized representatives under GST support taxpayers by representing them in complex proceedings and ensuring compliance. Understanding authorized representatives' qualifications, limitations, and procedures helps taxpayers choose the right individual or professional for their representation needs. For expert assistance in GST compliance and representation, consult ADCA (Anil D’Souza and Associates), one of Bangalore's most trusted chartered accountancy firms .

FAQs

Who is an authorized representative in GST?

An authorized representative is approved to represent a taxpayer in GST-related proceedings.

Who is an authorized representative under the Service Tax Act?

Similar provisions exist under the Service Tax Act for appointing representatives in proceedings.

What is the difference between an authorized representative and a GST practitioner?

An authorized representative focuses on legal representation, while GST practitioners assist with compliance and filings.

Who is an authorized representative as per the Income Tax Act?

A similar provision exists in the Income Tax Act for representation during assessments or appeals.

What is the Authorized Representative Corporation Act?

This act defines the legal framework for authorized representatives in corporate and legal matters.


Mr. Anil D'Souza, one of the few entrants of an elite list of chartered accountants in Bangalore can help you in person with understanding the concept of authorized representative.

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