Rule 116 of CGST Rules 2017: Disqualification for Misconduct of an Authorised Representative

Rule 116 of ‘Central Goods and Services Tax (CGST) Rules 2017’: Disqualification for Misconduct of an Authorised Representative

Provisions under Rule 116 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Disqualification for Misconduct of an Authorised Representative”, as per CGST (2nd Amendment) Rules 2017 notified by CBEC on 28 June 2017, applicable w.e.f. 1 July 2017, are as under:

CGST Rule 116: Disqualification for Misconduct of an Authorised Representative (Chapter-XIII: Appeals and Revision) 

Where an authorised representative, other than those referred to in clause (b) or clause (c) of subsection (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.

Related Posts:

CGST (2nd Amendment) Rules, 2017: CGST Notification No. 10/2017

CGST (Amendment) Rules 2017: CGST Notification No. 7/2017

CGST Rules 2017: CGST Notification No. 3/2017 dt. 19 June 2017

Leave a Reply