Section 48 of CGST Act

Goods and Services Tax Practitioners

• Enforced with effect from 1-7-2017.
•  

Section 48 (1)

The manner of approval of goods and services tax practitioners,

their eligibility conditions, duties and obligations, manner of removal and other conditions

relevant for their functioning shall be such as may be prescribed.

Section 48 (2)

A registered person may authorise an approved goods and services tax practitioner

to furnish the details of outward supplies under section 37,

the details of inward supplies under section 38, and

the return under section 39 or section 44 or section 45 and to perform such other functions

in such manner as may be prescribed.

[Words, “the details of inward supplies under section 38" omitted by the Finance Act, 2014 w.e.f. 1-10-2022]

[“and to perform such other functions” inserted by the Central Goods and Services Tax (Amendment) Act, 2018, w.e.f. 1-2-2019]

Section 48 (3)

Notwithstanding anything contained in sub-section (2),

the responsibility for correctness of any particulars furnished in the return or other details

filed by the goods and services tax practitioners

shall continue to rest with the registered person

on whose behalf such return and details are furnished.

• See also
•  

Rule 83 of the CGST Rules 2017;

Rule 83A of the CGST Rules 2017;

Rule 83B of the CGST Rules 2017; and

Rule 84 of the CGST Rules 2017; and

Form Nos. GST-PCT 1 to GST-PCT 7 of the CGST Rules 2017.

• For Notified Authority for conducting examination of GST Practitioners, see Notification No. 24/2018-Central Tax, dated 28-5-2018.