CGST Section 48 – Good and Services Tax Practitioners [Updated 2019]

CGST Section 48 – Goods and services tax practitioners

CGST 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.

CGST 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 [1][and to perform such other functions] in such manner as may be prescribed.

CGST 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.


[1] Inserted by the Central Goods and Services Tax (Amendment) Act, 2018 – Date of Amendment : 29-08-2018, Effective from : 29-08-2018, Retrospective Effect : No

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