Representation Before Authority

Authorized representative means a person who is authorized by a person to appear on his behalf.

Section 2(15) of the GST Act, 2017, provides that ‘authorized representative’ means the representative as referred to in section 116.

As per section 116(1) of the GST Act, 2017, any person who is entitled or required to appear before a GST officer appointed under the Act, or the appellate authority or the appellate tribunal in connection with any proceedings under the Act, may, otherwise than when required under this Act to appear personally for examination on oath or affirmation, subject to the other provisions can appear by an authorized representative.