Section 48 of GST Act: Goods and services tax practitioners

Amended and updated notes on section 48 of CGST Act, 2017. Detail discussion on provisions and rules related to goods and services tax practitioners.

Amended and updated notes on section 48 of CGST Act, 2017. Detail discussion on provisions and rules related to goods and services tax practitioners.

Chapter IX (Sections 3748) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to returns. Section 48 of CGST 2017 provides for goods and services tax practitioners.

Recently, we have discussed in detail section 47 (Levy of late fee) of CGST Act 2017. Today, we learn the provisions of section 48 of Central GST Act 2017 as amended by the Finance Act 2022.

Section 48 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. This notification was come into force from 1st July, 2017 i.e. the commencement date of section 48 is 1-7-2017.

Name of ActThe Central Goods and Services Tax Act 2017
Enacted byParliament of India
Administered byCentral Board of Indirect Taxes & Customs
Governing bodyGST Council
Number of Chapters21
Number of Sections174
You are reading:
Chapter No.IX
Chapter NameReturns
Section No.48
Section NameGoods and services tax practitioners
Updated 2024 EditionGST Law Book PDF

Relevant Rules and Forms for GST Section 48:

  • Rule 83: Provisions relating to a goods and services tax practitioner
    • FORMGST PCT-01: Application for Enrolment as Goods and Services Tax Practitioner
    • FORM GST PCT-02: Enrolment Certificate of Goods and Services Tax Practitioner
    • FORM GST PCT-03: Show Cause Notice for disqualification
    • FORM GST PCT-04: Order of rejection of enrolment as GST Practitioner
  • Rule 83A: Examination of Goods and Services Tax Practitioners
  • Rule 83B: Surrender of enrolment of goods and services tax practitioner
    • FORM GST PCT-06: Application for Cancellation of Enrolment as Goods and Services Tax Practitioner     
    • FORM GST PCT-07: Order of Cancellation of Enrolment as Goods and Services Tax Practitioner
  • Rule 84: Conditions for purposes of appearance
    • FORM GST PCT-05: Authorisation / withdrawal of authorisation for Goods and Services Tax Practitioner

Section 48 of Central GST – Goods and services tax practitioners1

Section 48 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017.

Section 48(1) of CGST Act

Section 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.

Section 48(2) of CGST Act

Section 48(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.

[Amendments (omitted) of Section 48(2) are made by the Finance Act, 2022.]

Section 48(3) of CGST Act

Section 48(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.

  1. Section 48 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. ↩︎


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