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 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. [Refer Note 2 & 3]

(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. CBEC notifies 01/07/2017 as the Commencement date for Section 48 of the CGST Act 2017, vide Central Tax Notification 9/2017 dt. 28/06/2017.

2. The words ‘and to perform such other functions’ inserted in sub-section (2) vide the CGST (Amendment) Act, 2018 (GOI Notification dt. 29/08/2018), followed with Central Tax Notification 2/2019 dt. 29/01/2019 on commencement date of 01/02/2019.

3. In sub section (2), the text “, the details of inward supplies under section 38” omitted vide Section 108 of the Finance Act 2022: GOI Notification dt. 30/03/2022. Subsequently, CBIC notifies 01/10/2022 as the commencement date vide Central Tax Notification 18/2022.

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Note: The CGST Act 2017 has been notified vide GOI Notification dt. 12/04/2017, which has subsequently been amended through CGST (Extension to J&K) Act 2017, Finance Act 2018, CGST Amendment Act 2018, Finance Act 2019, Finance Act 2020, Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance 2020, Finance Act 2021, Finance Act 2022 including various Notifications issued by the Govt./ CBIC from time to time, relating to the commencement dates of various Sections/ Provisions in the respective CGST/ Amendment Acts, wherever required. Information on this page is a Section-wise compilation of Amendments made by all such Notifications, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.