Section 48 of CGST Act – Goods and Services tax practitioners. – Old version

The Central Goods and Services Act, 2017 (CGST Act)

Section 48 of the Central Goods and Services Act, 2017 (CGST Act)

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, the details of inward supplies
under section 38 and the return under section 39 or
section 44 or section 45 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.