Rule116
The Central Goods and Services Tax Rules, 2017

Disqualification for misconduct of an authorised representative

In force From 22 Jun 2017 Act G.S.R. 610(E) of 2017 As on 10 Oct 2026

Act G.S.R. 610(E) of 2017 Ministry Finance Enacted 19 Jun 2017 In force 22 Jun 2017

Rule 116 of the Central Goods and Services Tax Rules, 2017 deals with 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 The Act came into force on 22 Jun 2017.

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. CHAPTER XIV TRANSITIONAL PROVISIONS

Rule 116, The Central Goods and Services Tax Rules, 2017 (Act G.S.R. 610(E) of 2017).

Questions about Rule 116

What does Rule 116 of the Central Goods and Services Tax Rules deal with?

Rule 116 of the Central Goods and Services Tax Rules is headed "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

How do I find court cases under Rule 116 of the Central Goods and Services Tax Rules?

In judgments and charge sheets this rule is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Rules 2017 116, rule 116 CGST Rules 2017, rule 116 of the Central Goods and Services Tax Rules. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

When did Rule 116 of the Central Goods and Services Tax Rules come into force?

Rule 116 of the Central Goods and Services Tax Rules, cited as CGST Rules 2017 116, came into force on 22 Jun 2017, having been enacted on 19 Jun 2017. It is in force as at the date shown on this page.

Other rules of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Parsed from the consolidated PDF published by CBIC at taxinformation.cbic.gov.in. The provision list against which this parse was checked comes from the same portal, so a rule the document omits is still recorded. This page is not a substitute for legal advice.