Section 31 of CGST Act, 2017 provides the various scenarios in which tax invoices can be issued.
Supplier has been defined in section 2(105) as follows:
Supplier in relation to any goods or services or both, shall mean the person supplying the said goods or services or both and shall include an agent acting as such on behalf of such supplier in relation to the goods or services or both supplied.
Further, Agent has been defined under section 2(5) of CGST Act, 2017 as “agent” means a person, including a factor, broker, commission agent, arhatia, del credere agent, an auctioneer or any other mercantile agent, by whatever name called, who carries on the business of supply or receipt of goods or services or both on behalf of another.
Who can be authorized representative.
Authorized representative has been defined in section 2(15) as follows:
Authorized representative means the representative as referred to in section 116.
Further, section 116(2) provides that, for the purposes of this Act, the expression “authorized representative” shall mean a person authorized by the person referred to in sub-section (1) of 116 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 authorized to act as a goods and services tax practitioner on behalf of the concerned registered person.
It means tax invoice can be signed by :
Supplier: 1. Person supplying the goods or services or both
Agent acting as such on behalf of such supplier and agents includes i. A factor ii. Broker iii. Commission agent iv. Arhatia v. Del credere agent vi. An auctioneer vii. Any other mercantile agent, by whatever name called,
Authorized representative: 1. Relative of the assesse 2. Regular employee of the assesse 3. An Advocate 4. CA 5. CWA 6. CS 7. Retired officer 8. GST Practitioner