Section 48 of CGST Act

Goods and Services Tax Practitioners

(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.

(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]71

in such manner as may be prescribed.

(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.

Thanks & Regareds

CA Rahul Gupta