Section 116 of the CGST Act allows a taxpayer to appoint another person to represent him before GST authorities during various proceedings under the Act. This provision is particularly useful when the taxpayer lacks technical knowledge of GST laws or is unable to personally attend hearings, assessments, audits, investigations, or appeal proceedings.

An authorized representative may be a Chartered Accountant (CA), Cost Accountant (CMA), Company Secretary (CS), Advocate, GST Practitioner, or a regular employee of the taxpayer. Such representatives can appear before GST officers, submit documents, make legal arguments, explain facts, and assist in defending the taxpayer's case. However, in certain situations, authorities may require the taxpayer's personal appearance, especially where clarification of facts or recording of statements is necessary.

The representative must possess proper authorization from the taxpayer, generally in the form prescribed under GST law. Once authorized, the representative can perform all acts necessary for the conduct of proceedings on behalf of the taxpayer, subject to the limitations specified in the authorization.

The purpose of Section 116 is to ensure that taxpayers receive professional assistance while dealing with GST compliances and disputes. Since GST law involves complex provisions relating to tax liability, input tax credit, valuation, and procedural requirements, professional representation helps ensure fair presentation of facts and legal positions.

Example:
A manufacturing company receives a GST demand notice. Instead of personally attending multiple hearings, the company authorizes its Chartered Accountant to represent it before the GST officer and submit replies on its behalf.

Key Points:

• Allows professional representation before GST authorities.
• CA, CMA, CS, Advocate, GST Practitioner, or employee can act as representative.
• Proper authorization is mandatory.
• Personal appearance may still be required in specific cases.

One-Line Summary:
Section 116 permits taxpayers to appoint authorized professionals or employees to represent them in GST proceedings.