Section 116(2) in The Punjab Goods and Services Tax Act, 2017
(2)For the purposes of this Act, the expression "authorised representative" shall mean a person authorised by the person referred to in sub-section (1) to appear on his behalf, being -(a)his relative or regular employee; or(b)an advocate who is entitled to practice in any court in India, and who has not been debarred from practicing before any court in India; or(c)any chartered accountant, a cost accountant or a company secretary, who holds a certificate of practice and who has not been debarred from practice; or(d)a retired officer of the Commercial Tax Department of any State Government or Union territory or of the Board who, during his service under the Government, had worked in a post not below the rank than that of a Group-B Gazetted officer for a period of not less than two years:Provided that such officer shall not be entitled to appear before any proceedings under this Act for a period of one year from the date of his retirement or resignation; or(e)any person who has been authorised to act as a goods and services tax practitioner on behalf of the concerned registered person.
