Section 48 of the Central Goods and Services Tax Act, 2017 deals with Goods and Services Tax Practitioners (GST Practitioners or GSTPs). The provision establishes the legal framework under which an eligible and approved person can assist a registered taxpayer with specified GST compliance activities.
GST law requires businesses to maintain records, furnish returns, report outward supplies, make payments and complete various applications and declarations through the GST system. A taxpayer may choose to handle these activities independently or authorise an approved GST Practitioner to perform permitted functions on the taxpayer’s behalf.
Section 48 is therefore important because it creates a formal mechanism through which a registered person can obtain professional assistance for GST compliance.
The section itself establishes the broad legal framework. The detailed conditions relating to enrolment, eligibility, authorisation, functions, duties, disqualification and appearance before authorities are prescribed through the applicable GST Rules, particularly the provisions relating to GST Practitioners. The GST Council’s official material also explains that Section 48 provides for authorisation of eligible persons to act as approved GST Practitioners.
A particularly important principle under Section 48 is that authorising a GST Practitioner does not transfer the ultimate responsibility for the correctness of the taxpayer’s return or other information to the practitioner. The registered person continues to remain responsible for the correctness of the particulars furnished on their behalf.
What Is Section 48 of the CGST Act?
Section 48 is titled:
“Goods and services tax practitioners.”
The provision has three main parts.
Section 48(1)
Section 48(1) provides that the manner of approval of GST Practitioners, their eligibility conditions, duties and obligations, manner of removal and other conditions relevant to their functioning shall be prescribed.
This means that Section 48 does not itself contain the complete qualification and procedural framework.
Instead, the detailed rules determine matters such as:
- who can enrol as a GST Practitioner;
- how an application is made;
- how enrolment is approved;
- what functions a GST Practitioner may perform;
- how a taxpayer authorises a GST Practitioner;
- how the authorisation can be withdrawn;
- how misconduct can result in disqualification; and
- how the practitioner can appear before GST authorities.
These matters are principally dealt with through the GST Rules.
Section 48(2)
Section 48(2) allows a registered person to authorise an approved GST Practitioner to furnish specified GST information and returns and to perform other prescribed functions.
The current provision specifically refers to:
- details of outward supplies under Section 37;
- returns under Section 39;
- annual return under Section 44;
- final return under Section 45; and
- other functions prescribed under the rules.
The reference to furnishing inward-supply details under Section 38 was removed with effect from 1 October 2022 following the amendment made by the Finance Act, 2022. The ability to perform other prescribed functions was added with effect from 1 February 2019.
Section 48(3)
Section 48(3) establishes a very important responsibility principle.
Even when a GST Practitioner prepares or furnishes a return or other details on behalf of a registered person, the responsibility for the correctness of the particulars continues to rest with the registered person.
Therefore, a taxpayer cannot generally argue that an incorrect return is entirely the GST Practitioner’s responsibility simply because the practitioner prepared or filed it.
Who Is a GST Practitioner?
A GST Practitioner is a person who has been approved under Section 48 and the applicable GST Rules to perform specified GST-related functions on behalf of taxpayers.
The concept is recognised in the GST framework so that eligible professionals and other qualified persons can assist taxpayers with GST compliance.
The GST Practitioner operates through the GST portal and performs only those functions for which the taxpayer has provided the required authorisation.
The practitioner therefore acts as an authorised compliance facilitator rather than replacing the taxpayer as the person legally responsible for the taxpayer’s GST obligations.
Why Was the GST Practitioner System Introduced?
GST is a technology-driven tax system with several compliance requirements.
Businesses may need to deal with:
- GST registration;
- outward-supply reporting;
- periodic returns;
- annual returns;
- final returns;
- refund applications;
- electronic cash ledger deposits;
- e-way bill information;
- ITC-04 information;
- registration amendments;
- cancellation applications; and
- composition-related applications or intimations.
Small businesses and taxpayers who do not maintain an internal tax team may require professional assistance.
The GST Practitioner framework provides a regulated mechanism through which eligible persons can perform prescribed compliance functions on behalf of registered persons.
Who Can Become a GST Practitioner?
The eligibility conditions are prescribed through the GST Rules.
Under the applicable Rule 83 framework, an applicant for enrolment must satisfy basic conditions and at least one of the prescribed professional or educational qualifications.
The basic conditions include that the person should:
- be a citizen of India;
- be a person of sound mind;
- not be adjudicated as insolvent; and
- not have been convicted by a competent court.
The person must also satisfy one of the prescribed qualification routes.
These include specified categories of:
- retired Government tax officers;
- persons who have been enrolled as sales tax practitioners or tax return preparers under the existing law for the prescribed period;
- graduates or postgraduates in specified fields such as Commerce, Law, Banking including Higher Auditing, Business Administration or Business Management;
- persons holding recognised equivalent qualifications; and
- persons who have passed the final examination of ICAI, ICMAI or ICSI.
The detailed eligibility framework is prescribed by Rule 83.
Educational Qualification for GST Practitioner
One of the important routes to GST Practitioner enrolment is through specified educational qualifications.
Rule 83 includes degrees in fields such as:
- Commerce;
- Law;
- Banking, including Higher Auditing;
- Business Administration; and
- Business Management.
The relevant qualification must satisfy the requirements prescribed in the rule.
The rules also recognise certain professional examinations, including the final examinations of:
- Institute of Chartered Accountants of India (ICAI);
- Institute of Cost Accountants of India; and
- Institute of Company Secretaries of India.
Therefore, a person does not necessarily have to be a Chartered Accountant to become a GST Practitioner. Other prescribed educational and professional qualification routes are available under the GST Rules.
Application for GST Practitioner Enrolment
An eligible person seeking enrolment as a GST Practitioner applies electronically in FORM GST PCT-01 through the common portal, either directly or through a facilitation centre notified by the Commissioner.
The application is examined by the authorised officer.
If the applicant satisfies the prescribed conditions, the applicant may be enrolled and issued a certificate in FORM GST PCT-02.
If the applicant does not satisfy the prescribed eligibility requirements, the application may be rejected according to the applicable procedure.
The GST Council’s official material also identifies FORM GST PCT-01 as the application for enrolment and FORM GST PCT-02 as the enrolment certificate.
GST Practitioner Enrolment Certificate
Once the application is approved, the GST Practitioner is enrolled and receives an enrolment certificate in FORM GST PCT-02.
The enrolment is not simply a private professional registration.
It is an approval under the GST framework that enables the practitioner to perform the functions permitted under the Act and Rules.
The GST Practitioner must continue to comply with the conditions applicable to the enrolment.
Is GST Practitioner Enrolment Valid Permanently?
Rule 83 provides that enrolment remains valid until it is cancelled.
However, the rules also contain conditions relating to examination requirements for specified categories of practitioners.
Therefore, “valid until cancelled” should not be interpreted as meaning that every person can remain enrolled without satisfying any continuing regulatory requirement.
The applicable examination and other conditions must be considered according to the category under which the person was enrolled.
GST Practitioner Examination
The GST Rules contain provisions concerning the examination of GST Practitioners.
Rule 83A provides for an examination conducted by the National Academy of Customs, Indirect Taxes and Narcotics (NACIN) for the persons to whom the examination requirement applies.
The rules provide for the examination schedule, registration, examination fee and other related matters.
The prescribed examination syllabus covers major GST legislation and procedures, including:
- CGST Act;
- IGST Act;
- State GST Acts;
- UTGST Act;
- GST Compensation legislation;
- CGST Rules;
- IGST Rules;
- State GST Rules; and
- relevant notifications, circulars and orders.
The official CBIC Rules document specifies an examination pattern of 100 multiple-choice questions, with a maximum of 200 marks, a qualifying requirement of 100 marks, and no negative marking in the prescribed pattern.
The examination requirement should, however, be understood in the context of the category of practitioner to which the relevant rule applies.
What Functions Can a GST Practitioner Perform?
The detailed functions are prescribed under Rule 83 and the authorisation framework.
A GST Practitioner can undertake prescribed activities on behalf of a registered person when properly authorised.
The rule includes functions such as:
- furnishing details of outward supplies;
- furnishing periodic, quarterly, annual or final returns;
- making deposits for credit into the electronic cash ledger;
- filing refund claims;
- filing applications for amendment or cancellation of registration;
- furnishing information for generation of an e-way bill;
- furnishing details of challans in FORM GST ITC-04;
- filing applications relating to amendment or cancellation of GST Practitioner enrolment where permitted; and
- filing an intimation to pay tax under the composition scheme or to withdraw from that scheme.
These functions are subject to the prescribed authorisation and confirmation requirements.
Can a GST Practitioner File GST Returns?
Yes.
A registered person can authorise an approved GST Practitioner to furnish specified GST returns on the taxpayer’s behalf.
This can include the applicable:
- periodic return;
- annual return; and
- final return.
The GST Practitioner prepares and furnishes the relevant information through the GST system, subject to the functions authorised by the taxpayer.
However, the taxpayer remains responsible for ensuring that the information is correct.
Can a GST Practitioner File a Refund Application?
Yes, where the function is authorised and permitted under the rules.
Rule 83 includes filing a claim for refund among the activities that a GST Practitioner can undertake on behalf of a registered person when authorised.
The practitioner may therefore assist with preparing and submitting the refund application.
The taxpayer should nevertheless verify the underlying facts, documents and amounts before authorising the filing.
Can a GST Practitioner Apply for GST Registration Amendment or Cancellation?
The prescribed functions include filing an application for amendment or cancellation of registration on behalf of a registered person where authorised.
This allows a taxpayer to use the GST Practitioner as a compliance representative for these portal-based activities.
However, the practitioner should act only with the taxpayer’s proper authorisation.
Can a GST Practitioner Generate E-Way Bill Information?
Yes.
The prescribed functions include furnishing information for the generation of an e-way bill.
This can be useful for businesses that regularly generate e-way bills and want their GST Practitioner or tax professional to assist with the compliance process.
The relevant business information must still be accurate because the taxpayer remains responsible for the correctness of information submitted on its behalf.
Can a GST Practitioner File ITC-04 Details?
The prescribed GST Practitioner functions include furnishing details of the challan in FORM GST ITC-04.
ITC-04 is relevant to specified job-work transactions.
Therefore, a properly authorised GST Practitioner can assist the taxpayer with the filing of this information where the applicable filing requirement exists.
Can a GST Practitioner Handle Composition Scheme Applications?
The prescribed functions also include filing an intimation to:
- pay tax under the composition scheme; or
- withdraw from the composition scheme.
This allows an authorised GST Practitioner to assist a taxpayer with these compliance activities through the GST portal.
The taxpayer should verify that the underlying eligibility and information are correct before confirming the application or intimation.
Authorisation of a GST Practitioner
A GST Practitioner cannot simply start filing returns for any taxpayer without authorisation.
The registered person must authorise the practitioner through the prescribed GST mechanism.
Rule 83 provides for authorisation in FORM GST PCT-05.
The taxpayer may also withdraw the authorisation through the prescribed process.
The practitioner is then permitted to undertake the functions covered by the authorisation during the relevant period.
FORM GST PCT-05
FORM GST PCT-05 is the important authorisation mechanism between the taxpayer and GST Practitioner.
It is used for:
- authorising a GST Practitioner; and
- withdrawing the authorisation.
The GST Council’s official material identifies PCT-05 as the form for authorisation and withdrawal of authorisation for a GST Practitioner.
The taxpayer should therefore ensure that the correct GST Practitioner is authorised before allowing the practitioner to undertake compliance activities.
Can the Taxpayer Withdraw GST Practitioner Authorisation?
Yes.
A registered person can withdraw the authorisation given to a GST Practitioner through the prescribed mechanism.
This is important because authorisation is not necessarily permanent.
If a taxpayer no longer wants a particular practitioner to handle GST filings, the taxpayer can withdraw the authorisation in the prescribed manner.
Confirmation by the Registered Person
The GST Rules contain safeguards requiring confirmation from the registered person for certain statements or applications prepared and submitted by a GST Practitioner.
Where a statement is furnished by the authorised GST Practitioner, confirmation may be sought from the registered person through email or SMS, and the statement is made available on the common portal.
The rules also contain a deemed-confirmation mechanism where the registered person does not respond within the prescribed period for certain statements.
For certain applications, including refund claims, amendment or cancellation of registration and specified composition-related applications, the rules require taxpayer consent before the application proceeds further.
This mechanism is intended to ensure that the taxpayer remains involved in important compliance decisions.
Responsibility for Correctness of GST Returns
One of the most important aspects of Section 48 is the responsibility for correctness.
Section 48(3) clearly provides that the responsibility for correctness of particulars furnished in the return or other details filed by a GST Practitioner continues to rest with the registered person on whose behalf those details are furnished.
For example, suppose a GST Practitioner prepares a GSTR-3B using figures supplied by a business.
If the taxpayer’s sales figure is incorrectly reported, the taxpayer cannot automatically avoid responsibility merely because the practitioner prepared the return.
The taxpayer should therefore review:
- sales;
- purchases;
- input tax credit;
- tax liability;
- reverse-charge transactions;
- amendments;
- credit notes;
- debit notes; and
- other relevant information
before confirming the filing.
GST Practitioner Must Exercise Due Diligence
The GST Rules require a GST Practitioner to prepare statements with due diligence.
The practitioner is also required to affix a digital signature or electronically verify the statements using the practitioner’s credentials, as prescribed.
This creates responsibilities on both sides:
GST Practitioner: prepare and submit information with due diligence.
Registered person: ensure that the information and particulars are true and correct.
The two responsibilities operate together rather than replacing one another.
GST Practitioner and Appearance Before GST Authorities
A GST Practitioner can also appear before an authority in connection with proceedings under the GST Act, subject to the prescribed conditions.
Rule 84 provides that a person cannot attend before an authority as a GST Practitioner on behalf of a registered or unregistered person unless the person has been enrolled under Rule 83.
The practitioner attending before an authority may also be required to produce a copy of the taxpayer’s authorisation in FORM GST PCT-05.
Therefore, GST Practitioner status and proper authorisation are important when appearing on behalf of another person.
Can a GST Practitioner Work Across States?
The GST Rules provide an important facility regarding inter-State enrolment.
A GST Practitioner enrolled in one State or Union territory is treated as enrolled in another State or Union territory for the purposes specified in Rule 83(8).
This allows the GST Practitioner framework to operate beyond the State or Union territory where the practitioner initially obtained enrolment, subject to the prescribed functions and conditions.
Misconduct by a GST Practitioner
Section 48 also provides the framework for dealing with the manner of removal and other conditions relating to GST Practitioners.
Rule 83 provides a specific procedure where a GST Practitioner is found guilty of misconduct in connection with proceedings under the GST Act.
The authorised officer can issue a show-cause notice in FORM GST PCT-03.
After providing the practitioner a reasonable opportunity of being heard, an order in FORM GST PCT-04 may be issued directing that the practitioner be disqualified from functioning as a GST Practitioner under Section 48.
The rules also provide an appeal mechanism to the Commissioner within the prescribed period.
👉 Read More → Section 49 – Payment of tax, interest, penalty and other amounts
Surrender of GST Practitioner Enrolment
The GST Rules also contain Rule 83B, dealing with surrender of enrolment.
A GST Practitioner seeking to surrender enrolment can electronically submit an application in FORM GST PCT-06 through the common portal.
The Commissioner or an authorised officer may, after the prescribed enquiry, cancel the enrolment through FORM GST PCT-07.
This is different from disqualification for misconduct.
Surrender
The practitioner voluntarily seeks to surrender the enrolment.
Disqualification
The practitioner is disqualified following the prescribed proceedings, such as where misconduct is established.
Difference Between GST Practitioner and Chartered Accountant
A GST Practitioner and a Chartered Accountant are not the same thing.
A Chartered Accountant is a professional qualified and regulated under the Chartered Accountants Act and may also satisfy one of the prescribed qualification routes for GST Practitioner enrolment.
A GST Practitioner, however, is specifically approved under the GST framework.
The GST Practitioner system also permits other persons who satisfy the prescribed eligibility criteria to enrol.
Therefore:
| Particular | GST Practitioner | Chartered Accountant |
|---|---|---|
| Legal framework | GST Act and Rules | Chartered Accountants Act and professional regulations |
| GSTP enrolment | Required under GST framework | Can qualify through prescribed route |
| GST filing assistance | Yes, for authorised functions | Yes, subject to applicable professional and GST requirements |
| Exclusively a GST designation? | Yes | No |
| Qualification | Prescribed under Rule 83 | CA qualification under applicable law |
A Chartered Accountant may therefore also function as a GST Practitioner if the applicable GST requirements are satisfied, but the two designations should not be treated as identical.
Difference Between GST Practitioner and Taxpayer
The GST Practitioner acts on behalf of the taxpayer for authorised functions.
The taxpayer remains the registered person whose GST obligations are being complied with.
This distinction is important because:
- the taxpayer owns the underlying business information;
- the taxpayer authorises the practitioner;
- the practitioner performs permitted functions;
- the taxpayer remains responsible for correctness; and
- the taxpayer can withdraw the authorisation.
Practical Example of Section 48
Suppose ABC Traders is registered under GST.
The owner does not have sufficient time to prepare monthly GST compliance.
ABC Traders appoints an eligible GST Practitioner and provides the required authorisation.
The GST Practitioner may, within the authorised scope:
- prepare the relevant return;
- enter the required details;
- calculate the applicable tax based on the taxpayer’s records;
- submit the return;
- assist with refund applications; and
- perform other prescribed functions authorised by the taxpayer.
Before submission, ABC Traders should verify the information.
If the return contains incorrect sales or ITC information, the responsibility for correctness continues to rest with ABC Traders under Section 48(3).
Example of Incorrect Information
Suppose a business actually made taxable sales of ₹10 lakh during a period, but the GST Practitioner mistakenly enters ₹8 lakh.
The return is then submitted with the lower figure.
The business cannot simply claim that the GST Practitioner made the entry and therefore the taxpayer has no responsibility.
Section 48(3) places responsibility for correctness of the particulars on the registered person.
This is why businesses should reconcile their records and review the return before confirming it.
Example of Refund Application
Suppose a taxpayer is eligible to apply for a GST refund.
The taxpayer authorises a GST Practitioner to prepare and file the refund application.
The practitioner gathers the relevant documents, prepares the application and submits it through the GST system.
However, the taxpayer should verify the refund amount, supporting documents, eligibility and factual information.
The GST Practitioner assists with the compliance procedure, but the taxpayer’s legal and factual position remains important.
Example of Withdrawal of Authorisation
Suppose a taxpayer initially authorises Practitioner A to handle GST filings.
Later, the taxpayer decides to engage Practitioner B.
The taxpayer can withdraw the previous authorisation through the prescribed GST mechanism and provide the appropriate authorisation to the new practitioner.
This helps the GST portal maintain an authorised relationship between the taxpayer and practitioner.
GST Practitioner and GST Portal
The GST Practitioner system is closely integrated with the GST common portal.
The practitioner uses the prescribed credentials and authorisations to perform permitted functions.
The taxpayer can also access information furnished by the practitioner and participate in confirmation processes prescribed under the rules.
This provides an electronic trail of the compliance activities undertaken by the practitioner.
Can a GST Practitioner Pay Tax on Behalf of a Taxpayer?
The prescribed functions include making a deposit for credit into the taxpayer’s electronic cash ledger when authorised.
This does not mean that the taxpayer’s underlying tax liability becomes the personal liability of the practitioner.
The practitioner is assisting with the prescribed compliance activity on the taxpayer’s behalf.
The taxpayer remains responsible for the tax obligations associated with its business.
GST Practitioner and Electronic Cash Ledger
A GST Practitioner may be authorised to make a deposit for credit into the registered person’s electronic cash ledger.
For example, a taxpayer may provide the required funds and authorise the practitioner to complete the corresponding GST portal process.
The transaction is carried out for the registered person’s GST compliance.
The taxpayer should maintain appropriate records of the payment and verify that the correct GSTIN and amount were used.
GST Practitioner and Annual Return
An approved GST Practitioner can assist with the annual return where the taxpayer is required to furnish it.
This can include:
- collecting financial information;
- reconciling GST returns with books;
- preparing annual-return data;
- entering information into the GST portal; and
- submitting the annual return after appropriate taxpayer confirmation.
The taxpayer remains responsible for the correctness of the information.
GST Practitioner and Final Return
The final return under Section 45 may also be furnished with the assistance of an authorised GST Practitioner.
This can be particularly useful after cancellation of registration because the taxpayer may still have outstanding compliance requirements.
The practitioner can help prepare and submit the final return where the taxpayer authorises the function.
GST Practitioner and Section 37
Section 37 deals with furnishing details of outward supplies.
Section 48 allows a registered person to authorise an approved GST Practitioner to furnish the taxpayer’s outward-supply details under Section 37.
Therefore, a GST Practitioner can play an important role in the preparation and filing of outward-supply information.
Important Change Relating to Section 38
An important amendment should be noted.
The original Section 48(2) referred to furnishing details of inward supplies under Section 38.
However, this reference was omitted with effect from 1 October 2022 through the Finance Act, 2022 and the corresponding notification bringing the amendment into force.
Therefore, older GST articles that reproduce the original wording of Section 48(2) may incorrectly state that the current provision expressly authorises a GST Practitioner to furnish inward-supply details under Section 38.
For a current explanation, the amended wording should be used.
Section 48 and Other Functions
Section 48(2) was expanded to allow a registered person to authorise an approved GST Practitioner to perform other functions in such manner as may be prescribed.
This amendment was brought into effect from 1 February 2019.
The corresponding rules subsequently specified additional activities such as:
- refund claims;
- registration amendment or cancellation applications;
- e-way bill information;
- ITC-04 details;
- composition-related intimations; and
- other prescribed activities.
This significantly broadened the practical role of GST Practitioners beyond simply filing returns.
Section 48 and Form-Based Compliance
The GST Practitioner framework uses several forms.
Important forms include:
| Form | Purpose |
|---|---|
| GST PCT-01 | Application for enrolment as GST Practitioner |
| GST PCT-02 | Enrolment certificate |
| GST PCT-03 | Show-cause notice for disqualification |
| GST PCT-04 | Order relating to disqualification/rejection as prescribed |
| GST PCT-05 | Authorisation or withdrawal of authorisation |
| GST PCT-06 | Application for surrender of GST Practitioner enrolment |
| GST PCT-07 | Order for cancellation of GST Practitioner enrolment |
The GST Council’s official material confirms the operational role of PCT-01 through PCT-05, while the rules provide for PCT-06 and PCT-07 in relation to surrender of enrolment.
Section 48 and Taxpayer Protection
The GST Practitioner framework contains several safeguards for taxpayers.
These include:
- formal enrolment;
- prescribed qualifications;
- taxpayer authorisation;
- confirmation mechanisms;
- taxpayer access to submitted information;
- due-diligence obligations on practitioners;
- continuing responsibility of the registered person;
- misconduct proceedings; and
- withdrawal or cancellation mechanisms.
These safeguards are important because GST Practitioners can perform significant compliance functions on behalf of businesses.
Common Mistakes Regarding Section 48
Mistake 1: Thinking a GST Practitioner Becomes Responsible for the Taxpayer’s Return
The taxpayer remains responsible for the correctness of the particulars furnished on their behalf.
Mistake 2: Giving Permanent Access Without Checking Authorisation
A taxpayer should understand which practitioner has been authorised and what functions are covered by the authorisation.
Mistake 3: Assuming Every Tax Professional Is Automatically a GST Practitioner
GST Practitioner status requires approval and enrolment under the prescribed GST framework.
Mistake 4: Confusing GST Practitioner With Chartered Accountant
A Chartered Accountant and a GST Practitioner are distinct concepts, although a Chartered Accountant may qualify for GST Practitioner enrolment.
Mistake 5: Using Old Section 48 Wording
Older materials may still state that a GST Practitioner can furnish inward-supply details under Section 38. That reference was omitted from Section 48(2) with effect from 1 October 2022.
Mistake 6: Assuming a GST Practitioner Can Perform Any GST Activity
The practitioner can perform functions permitted by the Act, Rules and applicable authorisation. The taxpayer should not assume that every possible GST function can automatically be delegated.
Mistake 7: Not Reviewing the Return
The taxpayer should review the information prepared by the practitioner before confirming submission.
Section 48 – Key Points to Remember
The important points regarding Section 48 are:
- Section 48 deals with Goods and Services Tax Practitioners.
- The detailed GST Practitioner framework is prescribed through the GST Rules.
- An eligible person must satisfy the prescribed requirements for enrolment.
- Enrolment is made through the prescribed GST portal procedure.
- FORM GST PCT-01 is used for the application for enrolment.
- FORM GST PCT-02 is the enrolment certificate.
- A registered person can authorise an approved GST Practitioner.
- FORM GST PCT-05 is used for authorisation and withdrawal of authorisation.
- A GST Practitioner can perform specified compliance functions on behalf of a registered person.
- Functions can include filing specified returns.
- Functions can include filing refund claims.
- Functions can include applications for amendment or cancellation of registration.
- Functions can include furnishing information for e-way bill generation.
- Functions can include furnishing specified ITC-04 details.
- Functions can include specified composition-related intimations.
- A GST Practitioner can appear before GST authorities subject to the applicable rules and authorisation.
- A practitioner enrolled in another State or Union territory can be treated as enrolled for specified purposes under Rule 83.
- GST Practitioners must perform their functions with due diligence.
- The taxpayer remains responsible for the correctness of particulars furnished on the taxpayer’s behalf.
- Misconduct can result in disqualification under the prescribed procedure.
- GST Practitioner enrolment can also be surrendered under Rule 83B.
- Section 48(2) originally referred to inward-supply details under Section 38, but that reference was omitted with effect from 1 October 2022.
- The provision was expanded from 1 February 2019 to permit other prescribed functions.
- GST Practitioner assistance does not transfer the taxpayer’s underlying GST liability to the practitioner.
- Taxpayers should verify important information before confirming GST filings.
Conclusion
Section 48 of the CGST Act, 2017 provides the statutory framework for Goods and Services Tax Practitioners. It allows eligible and approved persons to assist registered taxpayers with specified GST compliance activities.
The section itself establishes the broad framework for approval, eligibility, duties, obligations and removal of GST Practitioners. The detailed operational requirements are prescribed through the GST Rules, particularly the provisions dealing with enrolment, authorisation, functions, examination, disqualification and appearance before authorities.
A registered person can authorise an approved GST Practitioner to perform specified functions, including furnishing outward-supply details, filing applicable returns and undertaking other prescribed activities. The scope of GST Practitioner functions has also expanded over time to include activities such as refund applications, registration-related applications, e-way bill information and specified ITC-04 and composition-related compliance activities.
One of the most important principles under Section 48 is that the taxpayer remains responsible for the correctness of the information furnished by the GST Practitioner. Hiring or authorising a practitioner does not transfer the taxpayer’s responsibility for the accuracy of the return or other details.
The provision has also evolved. The reference to inward-supply details under Section 38 was omitted from Section 48(2) with effect from 1 October 2022, while the provision permitting GST Practitioners to perform other prescribed functions had already been introduced with effect from 1 February 2019.
In simple terms:
Section 48 allows an approved GST Practitioner to assist a registered person with prescribed GST compliance activities, but the registered person continues to remain responsible for the correctness of the information filed on their behalf.
Therefore, businesses using GST Practitioner services should ensure that the practitioner is properly enrolled, the required authorisation is provided, the scope of work is understood and the information submitted through the GST portal is carefully verified.
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