Section 116: Appearance by authorised representative

Q: What does Section 116 of The Maharashtra Goods and Services Tax Rules, 2017 (GST) deal with?

Section 116 GST pertains to "Appearance by authorised representative". It is part of the The Maharashtra Goods and Services Tax Rules, 2017, a legislation enacted by the Parliament of India. Section 116 of The Maharashtra Goods and Services Tax Rules, 2017 (GST) governs appearance by authorised representative. As verified on 19 May 2026.

Q: Is Section 116 GST still in force?

Yes, Section 116 of the The Maharashtra Goods and Services Tax Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 116 GST?

धारा 116 GST is the Devanagari Hindi reference for Section 116 of the The Maharashtra Goods and Services Tax Rules, 2017. Section 116 of The Maharashtra Goods and Services Tax Rules, 2017 (GST) governs appearance by authorised representative. As verified on 19 May 2026.

Q: What is Dhara 116 GST?

Dhara 116 GST is the Roman Hindi reference for Section 116 of the The Maharashtra Goods and Services Tax Rules, 2017. "Dhara" means "Section" in Hindi. Section 116 of The Maharashtra Goods and Services Tax Rules, 2017 (GST) governs appearance by authorised representative. As verified on 19 May 2026.

Q: How to cite Section 116 of The Maharashtra Goods and Services Tax Rules, 2017?

Cite as: "Section 116, The Maharashtra Goods and Services Tax Rules, 2017 (GST)" in legal briefs. For academic writing, use the BlueBook format: The Maharashtra Goods and Services Tax Rules, 2017, § 116 (India).

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(1)

Any person who is entitled or required to appear before an officer appointed under this Act, or the Appellate Authority or the Appellate Tribunal in connection with any proceedings under this Act, may, otherwise than when required under this Act to appear personally for examination on oath or affirmation, subject to the other provisions of this section, appear by an authorised representative.

(2)

For the purposes of this Act, the expression "authorised representative " shall mean a person authorised by the person referred to in sub-section (1) to appear on his behalf, being -

(a) his relative or regular employee ; or

(b) 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

(c) any chartered accountant, a cost accountant or a company secretary, who holds a certificate of practice and who has not been debarred from practice ; or

(d) 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 :

(e) any person who has been authorised to act as a goods and services tax practitioner on behalf of the concerned registered person.

(3)

No person, -

(a) who has been dismissed or removed from Government service ; or

(b) who is convicted of an offence connected with any proceedings under this Act, the Central Goods and Services Tax Act, the Integrated Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, or under the existing law or under any of the Acts passed by a State Legislature dealing with the imposition of taxes on sale of goods or supply of goods or services or both ; or

(c) who is found guilty of misconduct by the prescribed authority ;

(d) who has been adjudged as an insolvent, shall be qualified to represent any person under sub-section (1)-

(4)

Any person who has been disqualified under the provisions of the Central Goods and Services Tax Act or the Goods and Services Tax Act of any other State or the Union Territory Goods and Services Tax Act shall be deemed to be disqualified under this Act.