105. Appearance by authorised representative

  1. Any person who is entitled or required to appear before a GST Officer appointed under this Act, or the First Appellate Authority or the Appellate Tribunal in connection with any proceedings under the 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 authorized representative.
  2. For the purposes of this section, “authorised representative” means a person authorised by the person referred to in sub-section (1) to appear on his behalf, being —
    1. his relative or regular employee; or
    2. 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
    3. any chartered accountant, a cost accountant or a company secretary, who holds a valid certificate of practice and who has not been debarred from practice; or
    4. any chartered accountant, a cost accountant or a company secretary, who holds a valid certificate of practice and who has not been debarred from practice; or
    5. any person who has been authorized to act as a Tax Return Preparer on behalf of the concerned registered taxable person.
  3. Notwithstanding anything contained in this section, no person who was serving in the indirect tax departments of the Government of India or of any State Government, and has retired or resigned from such service after having served for not less than two years as a Gazetted officer in that department shall be entitled to appear as an authorised representative in any proceedings before a GST Officer for a period of one year from the date of his retirement or resignation, as the case may be.
  4. No person, —
    1. who has been dismissed or removed from government service; or
    2. who is convicted of an offence connected with any proceeding under this Act, the SGST Act, the IGST Act, the Customs Act, 1962 (52 of 1962), the Central Excise Act, 1944 (1 of 1944) or Chapter V of the Finance Act 1994 (25 of 2014) 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 and/or services, or
    3. who has become an insolvent,
      shall be qualified to represent any person under sub-section (1) --
      1. for all times in the case of a person referred to in clause (a),
      2. for such time as the Commissioner of GST or the competent authority under the Acts referred to in clause (b) may, by order, determine in the case of a person referred to in clause (b), and
      3. for the period during which the insolvency continues in the case of a person referred to in clause (c).
  5. If any person is found guilty of misconduct by the prescribed authority in connection with any proceedings under this Act or under any of the Acts referred to in clause (b) of sub-section (4), the prescribed authority may direct that he shall henceforth be disqualified to represent any person under sub-section (1).
  6. Any order or direction under clause (b) of sub-section (4) or sub-section (5) shall be subject to the following conditions, namely:—
    1. no such order or direction shall be made in respect of any person unless he has been given a reasonable opportunity of being heard;
    2. any person against whom any such order or direction is made may, within one month of the making of the order or direction, appeal to the competent authority [Central/State Government] to have the order or direction cancelled; and
    3. no such order or direction shall take effect until the expiration of one month from the making thereof, or, where an appeal has been preferred, until the disposal of the appeal.
Utilization of the Fund Unavailed cenvat credit on capital goods, not carried forward in a return, to be allowed in certain situations Treatment of long term construction / works contracts Treatment of branch transfers Treatment of the amount recovered or refunded pursuant to revision of returns Treatment of the amount recovered or refunded in pursuance of assessment or adjudication proceedings Transitional provisions for availing Cenvat credit in certain cases Transfer of property to be void in certain cases Value of taxable supply Taxable person Taxability of supply of services in certain cases Tax wrongfully collected and deposited with the Central or a State Government Tax Return Preparers Tax paid on goods lying with agents to be allowed as credit Tax paid on capital goods lying with agents to be allowed as credit Tax not to be collected by unregistered taxable person Tax invoice Manner of distribution of credit by Input Service Distributor Manner of recovery of credit distributed in excess Tax deduction at source Tax collected but not deposited with the Central or a State Government Taxability of supply of goods in certain cases Taking input tax credit in respect of inputs sent for job work Taking assistance from an IT professional Time of supply of services Time of supply of goods Summary assessment in certain special cases Special procedure for removal of goods for certain purposes Special provision regarding liability to pay tax, interest or penalty in certain cases Special Procedure for certain processes Special audit Short title, extent and commencement Powers of SGST/CGST officers under the Act Service of notice in certain circumstances Semi-finished goods removed for job work and returned on or after the appointed day Self-Assessment Scrutiny of returns Rounding off of tax etc. Revocation of cancellation of registration Revisional powers of Chief Commissioner or Commissioner Matching, reversal and reclaim of reduction in output tax liability Matching, reversal and reclaim of input tax credit Returns Notice to return defaulters Repeal and saving Removal of difficulties Relevancy of statements under certain circumstances Registration Refund of tax Refund claims filed after the appointed day for payments received and tax deposited before the appointed day in respect of services not provided Refund claims filed after the appointed day for goods cleared or services provided before the appointed day and exported before or after the appointed day to be disposed of under earlier law Refund in certain cases Rectification of mistakes or errors apparent from record Rectification of Advance Ruling Recovery of Input Tax Credit and Interest thereon Recovery of tax Publication of rules and notifications and laying of rules before Parliament / State Legislature Publication of information respecting persons in certain cases Provision for transfer of unutilized Cenvat Credit by taxable person having centralized registration under the earlier law Provisional attachment to protect revenue in certain cases Provisional Assessment Prosecution Progressive or periodic supply of goods or services Procedure on receipt of application Power of inspection, search and seizure. Procedure of the Authority and the Appellate Authority Presumption as to documents in certain cases Presumption of culpable mental state Power to summon persons to give evidence and produce documents Power of inspection, search and seizure Power to impose penalty in certain cases Power to grant exemption from tax Power to collect statistics Power of Central (or State) Government to make rules Power of CAG to call for information for audit Power to arrest Persons discharging functions under the Act shall be deemed to be public servants Period of retention of accounts Pending refund claims to be disposed of under earlier law Penalty for failure to furnish information return Payment of tax, interest, penalty and other amounts Payment of tax and other amount in installments. Sums due to be paid notwithstanding appeal etc. Orders of Appellate Tribunal Orders of the Appellate Authority Officers required to assist CGST/SGST officers Powers of officers under the state Powers of officers under the Central Offences and penalties Offences by Companies and certain other persons Obligation to furnish information return Non Appealable decisions and orders Constitution of the National Appellate Tribunal Migration of existing taxpayers to GST Meaning and scope of supply Liability of partners of firm to pay tax Liability of guardians, trustees etc. Liability of directors of private company Liability of Court of Wards etc. Liability in case of company in liquidation Liability in case of transfer of business Liability in other cases Liability in case of amalgamation /merger of companies Liability of agent and principal Levy of late fee Levy of fees Levy and Collection of Central/State Goods and Services Tax Issue of supplementary invoices, debit or credit notes where price is revised in pursuance of a contract Interest on refund of pre-deposit interest on delayed payment of tax Interest on delayed refunds Instructions to gst officers Inspection of goods in movement Claim of input tax credit and provisional acceptance thereof Inputs removed for job work and returned on or after the appointed day Initiation of recovery proceedings Indemnity Hearing before Supreme Court Powers of sgst/cgst officers under the act gst compliance rating Goods sent on approval basis returned on or after the appointed day General provisions relating to determination of tax General provisions General power to make regulations General penalty General disciplines related to penalty Furnishing details of outward supplies Furnishing details of inward supplies First return Tax to be first charge on property Appeals to first appellate authority Finished goods removed for carrying out certain processes and returned on or after the appointed day Final return Finalization of proceedings relating to output duty or tax liability Exempted goods returned to the place of business on or after the appointed day Exclusion of time taken for copy Eligibility and conditions for taking input tax credit Effect of amendments, etc., of rules, notifications or orders Duty (Tax – in SGST Act) paid goods returned to the place of business on or after the appointed day Drawal of samples Disclosure of information required under section 141 Disclosure of information by a public servant Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized by reason of fraud or any willfulmisstatement or suppression of facts Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for any reason other than fraud or any wilful misstatement or suppression of facts Detention, seizure and release of goods and conveyances in transit Delegation of powers Definitions Deduction of tax source Credit of eligible duties and taxes in respect of inputs held in stock to be allowed in certain situations Credit of eligible duties and taxes in respect of inputs held in stock to be allowed in certain situations Credit of eligible duties and taxes in respect of inputs or input services during transit Credit of eligible duties and taxes on inputs held in stock to be allowed to a taxable person switching over from composition scheme Credit distribution of service tax by ISD Credit and debit notes Continuation and validation of certain recovery proceedings Consumer welfare Fund Constitution of the Appellate Tribunal Confiscation or penalty not to interfere with other punishments Confiscation of goods and/or conveyances and levy of penalty Compounding of offence Composition levy Collection of tax at source Cognizance of offences Classes of officers under the state goods and services tax act Classes of officers under the central goods and services tax act Claim of cenvat credit to be disposed of under the earlier law Change in rate of tax in respect of supply of goods or services Special provisions relating to casual taxable person and non-resident taxable person Cancellation of registration Burden of proof Bar on recovery proceedings Bar of jurisdiction of civil courts Availability of credit in special circumstances Powers of the authority and appellate authority Authority for advance ruling Audit by tax authorities Assessment of unregistered persons Assessment proceedings, etc. not to be invalid on certain grounds Assessment of non-filers of returns Apportionment of credit and blocked credits Appointment of officers under the state goods and services tax act Appointment of officers under the state goods and services tax act Applicability of advance ruling Applicability of advance ruling Appellate authority for advance ruling Appeal to the supreme court Appeal to the high court Appeals to the appellate tribunal Appeal not to be filed in certain cases Appeal to the appellate authority Anti-profiteering measure Annual return Amount of tax to be indicated in tax invoice and other documents Amount of CENVAT credit carried forward in a return to be allowed as input tax credit Amendment of registration Definitions Advance Ruling to be void in certain circumstances Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence Accounts and other records Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence