Chapter IX (Sections 37-48) of the Central Goods and Services Tax (CGST) Act, 2017 deals with provisions related to Accounts and Records. Section 48 of Central Goods and Services Tax Act, 2017 (12 of 2017) provides for goods and services tax practitioners under CGST Act 2017.
Recently, we have discussed in detail section 47 (i.e. Levy of late fee) of CGST Act 2017. Today, we learn the provisions of section 48 of the CGST Act 2017. Complete Details of CGST Section 48 – Goods and services tax practitioners. You may CLICK HERE to download list of all sections of CGST Act 2017 in PDF format.
Notes on Section 48 of CGST Act 2017
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), and dated 28.06.2017. In this note, you will learn detail of the provisions of section 48 of CGST Act 2017 read with Central GST Rules 2017.
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.
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.
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.