What does rule 116 regulate?

It regulates disqualification for misconduct of an authorised representative. Read the exact text, conditions, exceptions and transaction date together.

Which subordinate law should be checked?

No direct CGST Rule has been certified in this phase. Notifications, circulars, forms and the corresponding SGST/UTGST layer may also apply.

What evidence should be retained?

Preserve the contract or transaction record, invoice or form, portal acknowledgement, payment/ledger evidence, correspondence, legal working and the official source version used.

Can portal behaviour override the statute?

No. Portal functionality is operational evidence; legal entitlement and liability remain controlled by the Act, Rules, notifications and binding decisions.

Rule 116 - Disqualification for misconduct of an authorised representative

CGST Rules, 2017

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Finin2min Summary - Rule in 2 Minutes

Misconduct disqualification procedure applies to authorised representatives, with notice, hearing and communication to professional body where applicable. Notifications, circulars and implementation controls Instrument Date/status Why it matters Notification 12/2024- Central Tax 10 July 2024 Substituted Tribunal filing rules 110/111 and inserted rule 113A; amended appeal forms. Notification 20/2024- Central Tax 8 October 2024; appeal-form changes from 1 November 2024 Reduced current statutory pre-deposit caps reflected in APL forms. GSTAT (Procedure) Rules, 2025 24 April 2025 Separate tribunal procedure for institution, scrutiny, hearings, records, affidavits and inherent powers. Notification 13/2025- Central Tax 17 September 2025; effective 22 September 2025 Inserted/updated APL-02A acknowledgements, rule 110A and APL-04A/current Tribunal filing controls. GSTAT launch and portal 24 September 2025 onward Official e-filing and notified bench operations; current portal orders govern transition. GSTAT Presidential orders 2025-26 Staggering/backlog filing and ease-of-filing directions; check current order and expiry. Circular 250/07/2025-GST 24 June 2025 Review, revision, appeal and d

Exact operative text

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.

Paragraph-wise decode

Misconduct disqualification procedure applies to authorised representatives, with notice, hearing and communication to professional body where applicable.

Notifications, circulars and implementation controls Instrument Date/status Why it matters Notification 12/2024- Central Tax 10 July 2024 Substituted Tribunal filing rules 110/111 and inserted rule 113A; amended appeal forms. Notification 20/2024- Central Tax 8 October 2024; appeal-form changes from 1 November 2024 Reduced current statutory pre-deposit caps reflected in APL forms. GSTAT (Procedure) Rules, 2025 24 April 2025 Separate tribunal procedure for institution, scrutiny, hearings, records, affidavits and inherent powers. Notification 13/2025- Central Tax 17 September 2025; effective 22 September 2025 Inserted/updated APL-02A acknowledgements, rule 110A and APL-04A/current Tribunal filing controls. GSTAT launch and portal 24 September 2025 onward Official e-filing and notified bench operations; current portal orders govern transition. GSTAT Presidential orders 2025-26 Staggering/backlog filing and ease-of-filing directions; check current order and expiry. Circular 250/07/2025-GST 24 June 2025 Review, revision, appeal and departmental representation for Common Adjudicating Authorities. Circular 207/01/2024-GST 26 June 2024 Monetary limits for departmental appeals, subject to exclusions and later directions. Reading rule: A circular guides administration but cannot override the Act, Rules or Gazette. Always read the principal instrument with amendments and effective-date clauses.

CA / finance / professional case studies Case 1: First appeal filed without order copy Facts: Impugned order is not on portal. Question: What date controls? Analysis: Submit self-certified copy within seven days to preserve provisional-acknowledgement filing date; later copy shifts filing date. References: r.108 Case 2: Late first appeal by two months Facts: Taxpayer has genuine hardship. Question: Can authority condone? Analysis: Section 107 permits only one further month beyond initial three months; ordinary appellate authority lacks power beyond that ceiling. References: s.107(4) Case 3: Penalty-only detention appeal Facts: Appeal challenges section 129 order. Question: What pre-deposit applies? Analysis: Apply the special statutory pre-deposit requirement for section 129 penalty orders, not ordinary 10% assumption. References: s.107(6)

Case 4: GSTAT filing defects Facts: APL-05 uploaded but final acknowledgement not issued. Question: Is appeal filed? Analysis: Current rule 110 treats filing as complete only upon final acknowledgement after defect removal. References: r.110 Case 5: Additional evidence Facts: Critical invoice was not admitted below despite request. Question: Can it be produced on appeal? Analysis: Rule 112 permits additional evidence in specified cases; explain why exception applies and allow other side response. References: r.112 Case 6: Withdrawal after APL-02 Facts: First appeal is acknowledged and settlement occurs. Question: How withdraw? Analysis: File APL-01/03W; Appellate Authority approval is required and should be decided within seven days. References: r.109C Case 7: Place-of-supply issue Facts: State Bench order is contemplated. Question: Which forum hears it? Analysis: Statutory GSTAT jurisdiction assigns place-of-supply issues to Principal Bench; verify current filing/transfer order. References: s.109

Case 8: High Court factual grievance Facts: Taxpayer merely disputes evidence appreciation. Question: Is section 117 appeal automatic? Analysis: No. High Court appeal requires a substantial question of law formulated by the Court. References: s.117

Finin2min Q&A 1. What is first-appeal time for taxpayer? Three months from communication, plus maximum one month condonation. 2. What must be paid before first appeal? Admitted dues plus statutory pre-deposit on disputed tax; special section 129 rule may apply. 3. Does compliant pre-deposit stay balance? Section 107 deems recovery of remaining amount stayed. 4. Can first appeal remand? Section 107 Appellate Authority generally confirms, modifies or annuls and cannot refer back in the old broad manner; apply current text carefully. 5. What is revision? Supervisory correction by notified Revisional Authority under section 108, subject to statutory bars. 6. Is GSTAT operational? Yes, e-filing and multiple benches are operational; verify current bench and official orders. 7. What is GSTAT appeal time? Use section 112 together with notified commencement/backlog orders and current portal acknowledgement. 8. What is additional GSTAT pre-deposit? Ten per cent of disputed tax subject to current statutory caps, in addition to first-appeal deposit. 9. Can evidence be added on appeal? Only within rule 112 exceptions and with reasons/opportunity. 10. Can GSTAT filing be withdrawn? Yes under rule 113A, subject to approval after acknowledgement. 11. When does High Court hear GST appeal? For substantial question of law from specified State Bench orders under section 117. 12. Are all decisions appealable? No; section 121 lists non-appealable decisions/orders.

Official source register Source Control purpose India Code - Central Goods and Services Tax Act, 2017 https://www.indiacode.nic.in/handle/123456789/15689 Official consolidated Act and amendment/commencement history. CBIC Tax Information Portal - active GST Act and Rules https://taxinformation.cbic.gov.in/ Active provision text, forms and linked amendment history. GST Council - Central Tax notifications https://gstcouncil.gov.in/cgst-tax-notification Gazette amendment instruments and effective dates. GST Council - CGST circulars https://gstcouncil.gov.in/cgst-circulars Administrative clarifications and implementation guidance. GSTAT official portal https://www.gstat.gov.in/ Bench, notices, procedure rules, orders and current institutional status. GSTAT e-Filing portal https://efiling.gstat.gov.in/ Current appeal filing manuals, acknowledgements and Presidential orders. Professional use: Preserve the source PDF/HTML, Gazette date, portal ARN, working papers and management approval supporting every material GST position. © 2026 Finin2min. All rights reserved. Educational and professional reference only; not a substitute for transaction-specific legal or tax advice. Verify latest Gazette, applicable State law and judicial developments before reliance. Authors: CA Nikhil Gupta and Kajri Singh.

F2 Finin2min GST BARE ACT & RULES SERIES - CHAPTER XX Transitional Provisions Migration, transitional credit, pre-GST job work and legacy refunds, contracts, adjudication and recovery. Legal cut-off 29 June 2026 Act as on 11 June 2026 GST26

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Section-Rule-Form-Notification bridge

No direct Rule certified in Phase 1. Check notifications, circulars, forms and corresponding State law.

The mapping is a legal concordance, not a round-robin related-link list. It is limited to instruments certified in this phase.

Practical example

Apply the rule to the relevant form and recovery, payment or appellate event.

Professional alert

Confirm the official active page and transaction-date amendment chain.

Implementation checklist

Fix the transaction, taxable period and jurisdiction.
Read every subsection, proviso, explanation and omission marker.
Open the mapped Rule, form, notification and circular.
Test State/UT variation and portal version.
Preserve evidence, approvals, working papers and acknowledgements.
Record the conclusion, assumptions, source date and reviewer.

Evidence and retention checklist

Contract, purchase order, invoice or underlying transaction document.
Registration, return, ledger, challan and portal acknowledgement.
Official Act/Rule/notification version used and effective date.
Internal tax position paper, computation and management approval.
Correspondence, notices, replies, orders and appeal papers where applicable.

Practical Q&A

What does rule 116 regulate?: It regulates disqualification for misconduct of an authorised representative. Read the exact text, conditions, exceptions and transaction date together.
Which subordinate law should be checked?: No direct CGST Rule has been certified in this phase. Notifications, circulars, forms and the corresponding SGST/UTGST layer may also apply.
What evidence should be retained?: Preserve the contract or transaction record, invoice or form, portal acknowledgement, payment/ledger evidence, correspondence, legal working and the official source version used.
Can portal behaviour override the statute?: No. Portal functionality is operational evidence; legal entitlement and liability remain controlled by the Act, Rules, notifications and binding decisions.

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