State the persons who are not qualified to act as an authorized representative under section 116(3) of the CGST Act, 2017.
CS Professional · Advanced Tax Laws · PYQS · December 2023
State the persons who are not qualified to act as an authorized representative under section 116(3) of the CGST Act, 2017.
Answer & Explanation:
Following Persons shall not be qualified to act as an authorized representative as per section 116(3) of the Central Goods and Services Tax Act, 2017 - Who has been dismissed or removed from government service; or Who is convicted of an offence connected with any proceedings under this Act, the State 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 Who is found guilty of misconduct by the prescribed authority; Who has been adjudged as an insolvent.
Topics: GST
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