Section 48 of CGST Act 2017: GST Practitioners (Eligibility, Approval, Obligations, etc.)

Provisions under Section 48 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “GST Practitioners (Eligibility, Approval, Obligations, etc.)”:

Section 48 of CGST Act 2017: Goods and services tax practitioners (CHAPTER IX RETURNS)

(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 [text omitted from 01/10/2022: refer Note 2] and the return under section 39 or section 44 or section 45 and to perform such other functions [text substituted from 01/02/2019: refer Note 1] 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.

Amendments History:

1. In sub-section (2), the text ‘and to perform such other functions’ inserted vide the CGST (Amendment) Act, 2018, followed with Notification 2/2019 on commencement date of 01/02/2019.

2. In sub section (2), the text “, the details of inward supplies under section 38” omitted vide Section 108 of the Finance Act 2022, followed with Notification 18/2022 on commencement date of 01/10/2022.

—-