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Rule 116 of the CGST Rules, 2017

From the IndiaAuditLens Law Library

GST›CGST Rules, 2017›Chapter XIII, Appeals and Revision

At a glance

Entitlement and conditions

  • 116The representative must have been found guilty, after enquiry, of misconduct connected with proceedings under the Act. Representatives under section 116(2)(b) or (c) are excluded.

Procedure, powers and definitions

  • 116The Commissioner may disqualify the representative from appearing, after giving that person an opportunity of being heard.

Rule 116 permits the Commissioner to disqualify an authorised representative for misconduct connected with proceedings under the Act. The power follows an enquiry finding the person guilty and requires an opportunity of being heard before disqualification. The rule excludes representatives covered by section 116(2)(b) or section 116(2)(c) from this particular disqualification process.[1]

Text

The text below is the rule as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Rules as published in the Gazette of India is the legal source.

Rule 116, verbatim (show)

Rule 116. Disqualification for misconduct of an authorised representative.-

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.

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.

Commissioner disqualification decision 116

Questions to answer on the file8 questions
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Provisions connected to Rule 116
ProvisionConnectionWords that tie them
Section 116 of the CGST Act, 2017this provision exception in Section 116 of the CGST Act, 2017116 "clause (b) or clause (c) of sub-section (2) of section 116"

Circulars and notifications

No circular or notification in the CBIC repository is recorded as citing this rule.

See also

References

  1. Central Board of Indirect Taxes and Customs. "Rule 116. Disqualification for misconduct of an authorised representative". Central Goods and Services Tax Rules, 2017, CBIC tax information portal. Retrieved 17 September 2026.

External links