Section 48 CGST Act 2017
[ Section 48 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ]
Section 48 CGST Act 2017 explains Goods and services tax practitioners and is covered in Chapter IX – Returns
[Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES TAX ACT, 2017 assented by the President of India on 12-4-2017 -An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and the matters connected therewith or incidental thereto. ]
Goods and services tax practitioners.
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 [ Note -2].
(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 4[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.
Note on Section 48 CGST Act 2017
4. Inserted by the Central Goods and Services Tax (Amendment) Act, 2018, with effect from a date yet to be notified.
3 Govt notified NACIN as the authority for conducting the examination for GST Practitioners under rule 83 (3) of the CGST Rules, 2017. Via Notification No 24 /2018 Central Tax Dated 28th May, 2018
1 Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling vide Circular No 25/25/2017 GST dated 21st December, 2017
1A See Circular No. 9/9/2017-GST, dated 18-10-2017 for clarification on officer authorized for enrolling or rejection application for Goods and Services Tax Practitioner.
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