Goods and services tax practitioners, Sec 48 of CGST Act, 2017


Section 48 of CGST Act, 2017 Goods and services tax practitioners

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The below post explains about Goods and services tax practitioners under section 48 of CGST Act,2017.

Section 48 of CGST Act, 2017 explains Goods and services tax practitioners as below: (The amendments if any will also be updated here soon).

The extract of Section 48 of CGST Act,2017 quoted below:

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.

Goods and services tax practitioners, Sec 48 of CGST Act, 2017(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.

The above information clarifies about Goods and services tax practitioners under section 48 of CGST Act,2017.  

If you have any comments about Section 48 of CGST Act, 2017 explaining Goods and services tax practitioners, share below your thoughts:

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Nibhanshu Prakash Gupta: Is it mandatory for a professional to be registered for filing gst returen on behalf of their client as per gst act? If mandatory would you please provide in written issued from government.

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