Section 48. Goods and services tax practitioners. –

Important Keyword: Section 45, Section 44, Section 39, Section 37.

GST Section 48. 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, ¹[***] and the return under section 39 or section 44 or section 45 ²[and to perform such other functions] 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.

* Enforced w.e.f. 22nd June, 2017.

1. Omitted (w.e.f. 1st October, 2022 vide Notification No. 18/2022 – CT dated 28.09.2022) by s. 109 of The Finance Act 2022 (No. 6 of 2022).

2. Inserted by s. 19 of The Central Goods and Services Tax (Amendment) Act, 2018 (31 of 2018) – Brought into force w.e.f. 01-02-2019.

Read More: Notification No. 27/2019 – Central Tax (Rate): Seeks to further amend notification No. 01/2017-Central Tax (Rate), to change the rate of GST on goods as per recommendations of the GST Council in its 38th Meeting.

Web Stories: Notification No. 27/2019 – Central Tax (Rate): Seeks to further amend notification No. 01/2017-Central Tax (Rate), to change the rate of GST on goods as per recommendations of the GST Council in its 38th Meeting.

Download Pdf: https://taxinformation.cbic.gov.in/