Section 116: Disqualification for misconduct of an authorised representative

Q: What does Section 116 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) deal with?

Section 116 TCITCR pertains to "Disqualification for misconduct of an authorised representative". It is part of the The CGST (Input Tax Credit) Rules, 2017, a legislation enacted by the Parliament of India. Section 116 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) governs disqualification for misconduct of an authorised representative. As verified on 19 May 2026.

Q: Is Section 116 TCITCR still in force?

Yes, Section 116 of the The CGST (Input Tax Credit) Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 116 TCITCR?

धारा 116 TCITCR is the Devanagari Hindi reference for Section 116 of the The CGST (Input Tax Credit) Rules, 2017. Section 116 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) governs disqualification for misconduct of an authorised representative. As verified on 19 May 2026.

Q: What is Dhara 116 TCITCR?

Dhara 116 TCITCR is the Roman Hindi reference for Section 116 of the The CGST (Input Tax Credit) Rules, 2017. "Dhara" means "Section" in Hindi. Section 116 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) governs disqualification for misconduct of an authorised representative. As verified on 19 May 2026.

Q: How to cite Section 116 of The CGST (Input Tax Credit) Rules, 2017?

Cite as: "Section 116, The CGST (Input Tax Credit) Rules, 2017 (TCITCR)" in legal briefs. For academic writing, use the BlueBook format: The CGST (Input Tax Credit) Rules, 2017, § 116 (India).

Law on Tips Editorial Board

- 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] [Inserted 'Chapter IV, Chapter V, Chapter VI, Chapter VII, Chapter VIII, Chapter IX, Chapter X, Chapter XI, Chapter XII, Chapter XIII, Chapter XIV, Chapter XV, Chapter XVI' by Notification No. G.S.R. 663(E), dated 28.6.2017 (w.e.f. 19.6.2017).] Transitional Provisions