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”, 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.
Above information is based on Updated Compilation of “CGST Rules 2017” (as amended upto 10 Sept. 2018) shared by CBIC (i.e. as notified/ amended upto 10 Sept. 2018 by the CBIC). For detailed information/ subsequent updates, please refer relevant Notifications.
It may be noted that Rules 27 to 138 (pertaining to various Chapters) of the Central Goods and Services Tax (CGST) Rules, 2017 were initially notified by CBIC (CBEC) vide CGST (2nd Amendment) Rules, 2017 Notification No. 10/2017 Central Tax dt. 28 June 2017, applicable w.e.f. 1 July 2017 (or as may be specified in respective Rules).