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

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.)”, are as under:

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 and the return under section 39 or section 44 or section 45 [and to perform such other functions]$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. The words ‘and to perform such other functions’ inserted in sub-section (2) vide CGST (Amendment) Act, 2018, however commencement date is yet to be notified.

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The Central Goods and Services Tax (CGST) Act, 2017 was notified by Govt. on 12 April, 2017 and CBIC has notified the commencement date for various Sections/ Provisions thereof from time to time. Subsequently, Govt. has notified the Central Goods and Services Tax (CGST) (Amendment) Act, 2018 on 30 Aug. 2018. However, commencement date of amended provisions of various Sections is to be separately notified by CBIC, except where specifically mentioned in the CGST Amendment Act, 2018 itself.

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Central Goods and Services Tax (CGST) Act, 2017 (Chapter-wise/ Section-wise)

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