Section 48 Of Gst Goods And Services Tax Practitioners

Section 48 of GST – Goods and services tax practitioners

(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, the details of inward supplies under section 38 and the return under section 39 or section 44 or section 45 34[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 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.

Analysis and Updates

Introduction

This provision relates to:

— Procedure to be followed in appointment / termination of specified persons as Goods and Service Tax Practitioners (GSTPs)— Activities, which can be performed or services that can be offered by a person eligible for appointment as GST practitioner

Analysis

The procedure as prescribed in Rule 83 of CGST Rules, 2017 supra, is to be followed to enrol as a Goods and Services Tax Practitioner (GSTP). The eligibility and disqualifications from enrolment as GSTP is also provided in the said rule. Further, procedure and purposes for which a registered person can appoint a GSTP and duties of GSTP in relation to activities specified, is also clearly provided in the rule. Activities, such as application for refund and cancellation of registration it is important to note that though the application is made by GSTP, approval / confirmation of the information by the registered person of information submitted by GSTP is mandatory. A GST practitioner can undertake any or all of the following activities on behalf of a registered person, if so authorised by the registered person viz,

(a) furnish details of outward and inward supplies; (b) furnish monthly, quarterly, annual or final return;(c) make deposit for credit into the electronic cash ledger; (d) file a claim for refund; and (e) file an application for amendment or cancellation of registration.