Rule 116 CGST Rules 2017 : Disqualification for misconduct of an authorised representative

By | July 13, 2017
(Last Updated On: July 6, 2018)

 Rule 116 CGST Rules 2017

Summary of Rule 116 CGST Rules 2017

( Rule 116 CGST Rules 2017 explains Disqualification for misconduct of an authorised representative  and is covered in Chapter XIII  – Appeals and Revision  : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017.)

Rule 116 CGST Rules 2017

Disqualification for misconduct of an authorised representative

116. Where an authorised representative, other than those referred to in clause (b) or clause (c) of sub-section (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.


 Rule 116 CGST Rules 2017

Also refer CBIC Website Click here 

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