The Central Goods and Services Tax Act, 2017
Chapter-IX Returns
Section 48: 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.
(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.
References
Enforcement:
Enforced w.e.f. July 01, 2017 [Notification No. G.S.R. 658(E) dated 28.06.2017].
Amendments:
1. Omitted by Finance Act, 2022 w.e.f. 01.10.2022 [vide Notification No. 18/2022–Central Tax dated 28.09.2022], the words “, the details of inward supplies under section 38″.
2. Inserted by Central Goods and Services Tax (Amendment) Act, 2018, w.e.f. 01.02.2019 [vide Notification No. 2/2019–Central Tax dated 29.01.2019].
Circulars:
C1. Officer authorized for enrolling or rejecting application for GST Practitioner is Assistant Commissioner/Deputy Commissioner, having jurisdiction over the place declared as address in the application for enrolment as Goods and Service Tax Practitioner in FORM GST PCT-1. The applicant shall be at liberty to choose either the Centre or the State as the enrolling authority, refer Circular No. 9/9/2017-GST dated 18.10.2017. Officer authorized for enrolling or rejecting application for Goods and Services Tax Practitioner.[Circular No. 09/09/2017-GST dated 18.10.2017]
C2. Form and Manner of Application to the Authority for Advance Ruling and Appeal to the Appellate Authority for Advance Ruling, refer Circular No. 25/25/2017-GST dated 21.12.2017.