Section 116 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
The right to be represented is broad, and it is worth knowing its limits — including the one occasion on which it does not apply at all.
Section 116(1): any person entitled or required to appear before an officer, the Appellate Authority or the Appellate Tribunal may, otherwise than when required under this Act to appear personally for examination on oath or affirmation, appear by an authorised representative. 116(2) defines it as a person authorised to appear on the person's behalf, being — (a) a relative or regular employee; (b) an advocate entitled to practise in any court in India and not debarred; (c) a chartered accountant, cost accountant or company secretary holding a certificate of practice and not debarred; (d) a retired officer of a State or Union territory Commercial Tax Department or of the Board who served at not below Group-B Gazetted rank for not less than two years, subject to a one-year cooling-off from retirement or resignation; or (e) a person authorised to act as a GST practitioner on behalf of the registered person.
The five categories
| Clause | Who | Condition |
|---|---|---|
| (a) | Relative or regular employee | — |
| (b) | Advocate | Entitled to practise in any court in India, not debarred |
| (c) | Chartered accountant, cost accountant or company secretary | Holds a certificate of practice, not debarred |
| (d) | Retired officer of a State or UT Commercial Tax Department or the Board | Not below Group-B Gazetted, two years' service; cannot appear for one year from retirement or resignation |
| (e) | GST practitioner | Authorised to act as such on behalf of the registered person |
Clause (c) requires a certificate of practice. A chartered accountant in employment, without a CoP, is not within clause (c) — though a regular employee may appear under clause (a) in that capacity.
Clause (d) has the only cooling-off period in the section: one year from the date of retirement or resignation. It is a revolving-door restriction, and it applies to appearance in any proceedings under the Act.
The exception in sub-section (1)
"Otherwise than when required under this Act to appear personally for examination on oath or affirmation."
So representation is not available where the Act requires personal appearance for examination on oath. The obvious case is a s.70 summons where personal attendance is directed — and s.70(1A), inserted by the Finance (No. 2) Act, 2024 w.e.f. 01.11.2024, provides that persons summoned shall be bound to attend "either in person or by an authorised representative, as such officer may direct".
The direction lies with the officer. Where personal attendance is directed, it must be given; where it is not, a representative may attend. Section 70 summons →
The same principle applies before the Advance Ruling Authority, which has power under s.105(1)(b) to enforce the attendance of any person and examine him on oath. Section 105 →
Section 116(3): the disqualifications
No person shall be qualified to act as an authorised representative who:
- (a) has been dismissed or removed from Government service;
- (b) is convicted of an offence connected with any proceedings under the CGST Act, the SGST Act, the IGST Act or the UTGST Act, or under the existing law, or under any of the Acts passed by a State Legislature dealing with the levy of tax on the sale of goods or supply of goods or services;
- (c) is found guilty of misconduct by the prescribed authority;
- (d) has been adjudged as an insolvent.
The disqualifications operate for the periods the sub-section specifies — permanently in the case of dismissal or removal, and for the specified periods in the other cases.
Rule 116: disqualification for misconduct
"Where an authorised representative, other than those referred to in clause (b) or clause (c) of sub-section (2) of section 116, is found, upon an enquiry into the matter, guilty of misconduct in connection with any proceedings under the Act, the Commissioner may, after providing him an opportunity of being heard, disqualify him from appearing as an authorised representative."
Note the exclusion. The Commissioner's disqualification power does not reach:
- clause (b) — advocates; or
- clause (c) — chartered accountants, cost accountants and company secretaries.
Those professions are governed by their own regulatory bodies — the Bar Councils and the respective Institutes — and the Act leaves discipline to them. The Commissioner's power operates over relatives and employees (clause a), retired officers (clause d) and GST practitioners (clause e).
And a hearing is mandatory before any disqualification.
Practical points
Authorisation. The representative must be authorised by the person on whose behalf they appear. A written authorisation, on the entity's letterhead, identifying the proceeding and the representative, should be filed at the outset and kept on the record.
Signing versus appearing. Representation under s.116 and signing a form are different things. Rule 108(2) and Rule 110(3) require the appeal, the grounds and the verification to be signed in the manner specified in Rule 26 — through the authorised signatory registered on the portal. A representative appearing at the hearing does not thereby become the person who signs. Rule 108 →
Continuity. Where a matter runs from adjudication through appeal to the Tribunal, the authorisation should be renewed for each forum, since s.116(1) speaks of appearance in "any proceedings" and each forum keeps its own record.
More than one representative. Nothing in the section confines a person to a single representative, and it is common for counsel and a chartered accountant to appear together — one on the law, one on the computation.
Key takeaways
- Five categories may represent: relative or employee, advocate, CA/CMA/CS with a CoP, qualifying retired officer, and GST practitioner.
- A retired departmental officer cannot appear for one year from retirement or resignation.
- Representation is not available where the Act requires personal appearance for examination on oath.
- Section 70(1A) leaves the choice between personal attendance and a representative to the officer's direction.
- Section 116(3) disqualifies those dismissed from service, convicted, guilty of misconduct, or adjudged insolvent.
- Rule 116 gives the Commissioner a disqualification power over all categories except advocates and CA/CMA/CS.
Read next
- Rule 108: APL-01 Filing and the Date of Filing
- Section 70: Summons and the Judicial Proceeding
- Section 40: First Return and Section 48 GST Practitioners
- Drafting the Grounds of Appeal in a GST Appeal
Disclaimer: Positions stated as on 5 September 2026, based on the CGST Act and Rules as amended to 31 March 2026 (ICAI Bare Law, 12th edition).
Key Facts About Section 116
- Applies in: All states across India, under the relevant central law.
- Mode: Mostly online via the official government portal.
- Typical timeline: Ranges from a few days to a few weeks depending on the case.
- Non-compliance: May attract penalties, interest or late fees.
- Expert help: TaxClue completes the entire process end to end for you.
Who can appear on my behalf in GST proceedings?
A relative or regular employee, an advocate, a chartered accountant, cost accountant or company secretary holding a certificate of practice, a qualifying retired departmental officer, or an authorised GST practitioner.
Can a retired departmental officer represent me?
Yes, if they served at not below Group-B Gazetted rank for at least two years — but not within one year of their retirement or resignation.
Over 90% of compliance penalties in India arise from missed due dates — timely handling can save businesses thousands of rupees each year.
Section 116: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.