Authorised representative under Section 116 and the authorisation letter

Who can be an authorised representative

• Your relative or regular employee.
• An advocate entitled to practise in any court in India who has not been debarred.
• A chartered accountant, cost accountant or company secretary who holds a certificate of practice and has not been debarred.
• A retired officer of the CBIC or of a State or Union territory commercial tax department who worked in a post not below Group-B Gazetted for at least two years.
• A GST practitioner enrolled under Section 48.
• Any other person with prescribed qualifications.

Who cannot act

Section 116 disqualifies a person dismissed or removed from government service, a person convicted of an offence connected with proceedings under GST or earlier indirect tax laws, a person found guilty of misconduct by the prescribed authority, and a person adjudged insolvent, for the period of insolvency. A retired officer of the rank mentioned cannot appear before a GST authority for one year from retirement or resignation.

What the authorisation letter should say

• Taxpayer's legal name, GSTIN and address.
• Representative's name, qualification category and membership or enrolment number.
• The proceeding covered: notice number and date, or a general authority for a period.
• What the representative may do: file replies, attend hearings, inspect records, receive documents and make submissions.
• Signature of the proprietor, partner, director or authorised signatory, with date and seal where used, and the representative's acceptance.
• Advocates usually file a vakalatnama in addition.

Practical points

Carry the original letter to in-person hearings and upload it with replies on the portal where there is a facility. Statements under summons under Section 70 may need the summoned person to appear personally if the officer so directs, so check the summons. Anything the representative says or files binds the taxpayer, so review replies before they go.

Get it handled for you

Received a notice like this? Our chartered accountants draft the reply from your records and an authorised representative follows up with the officer, so you do not have to visit the department. Call or WhatsApp +91 63677 44602, or use the form below.

This guide explains the law in general terms as of October 2026. Time limits and requirements can depend on the facts of your case and on the notice you received.