Section 48 of CGST Act - Goods and Services Tax Practitioners
Section 48 of the Central Goods and Services Tax Act, 2017 governs approved Goods and Services Tax Practitioners (GSTPs). It permits a registered person to authorise an approved GST practitioner to perform prescribed GST functions, while keeping the ultimate responsibility for the correctness of filed particulars with the registered person.
Current text of Section 48 of the CGST Act
48. 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, 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.
(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.
Important amendment: The earlier words referring to "the details of inward supplies under section 38" in section 48(2) were omitted by section 109 of the Finance Act, 2022 with effect from 1 October 2022. The phrase "and to perform such other functions" had earlier been inserted with effect from 1 February 2019.
What Section 48 means
Section 48 creates the statutory framework for GST practitioners. Sub-section (1) leaves the detailed approval process, eligibility, duties, obligations and removal conditions to the prescribed rules. The principal operational provisions are contained in Rule 83 of the Central Goods and Services Tax Rules, 2017, with related provisions in Rules 83A, 83B and 84.
Sub-section (2) allows a registered person to authorise an approved GST practitioner for prescribed compliance functions. The authorisation does not transfer the taxpayer's legal responsibility. Under sub-section (3), the registered person remains responsible for the correctness of particulars filed on that person's behalf.
Eligibility and enrolment of a GST practitioner under Rule 83
Rule 83 provides for electronic application in FORM GST PCT-01. The applicant must satisfy the general conditions specified in the rule, including citizenship, soundness of mind, solvency and the prescribed conviction-related condition, and must also fall within an eligible qualification or experience category.
Eligible categories under Rule 83 include specified retired tax officers, persons with the prescribed experience as sales tax practitioners or tax return preparers under the existing law, persons holding specified graduate or postgraduate qualifications, and persons who have passed the final examinations of the Institute of Chartered Accountants of India, Institute of Cost Accountants of India or Institute of Company Secretaries of India. The authorised officer may enrol an eligible applicant and issue FORM GST PCT-02, or reject the application in accordance with the rule.
Examination, misconduct and surrender
Rule 83 and Rule 83A contain examination-related provisions for the categories to which the examination requirement applies. Rule 83 also provides a disciplinary process where a GST practitioner is found guilty of misconduct, including notice and a reasonable opportunity of being heard. Rule 83B provides the procedure for surrender of enrolment, while Rule 84 deals with conditions for appearance before a GST authority.
Functions that an authorised GST practitioner may perform
Subject to the Act, Rules, portal functionality and the taxpayer's authorisation, Rule 83 permits a GST practitioner to undertake prescribed functions on behalf of a registered person. These include compliance activities such as furnishing returns or statements, making deposits for credit to the electronic cash ledger, filing refund claims, and filing applications for amendment or cancellation of registration.
| Area | Practical effect |
|---|---|
| Returns and statements | A GSTP may prepare and furnish prescribed returns or statements when duly authorised. |
| Electronic cash ledger | A GSTP may make a deposit for credit into the registered person's electronic cash ledger as permitted by Rule 83. |
| Refund | A GSTP may file a refund claim where authorised, subject to the prescribed confirmation and portal process. |
| Registration changes | A GSTP may file applications for amendment or cancellation of registration where authorised and subject to the prescribed confirmation process. |
| Appearance | Rule 84 regulates appearance by an enrolled GST practitioner before an authority and the production of authorisation when required. |
Registered person remains responsible for correctness
Section 48(3) is the key safeguard. Even when a GST practitioner prepares or files a return or other details, the responsibility for correctness continues to rest with the registered person. Rule 83 also requires due diligence from the practitioner and places confirmation obligations on the registered person in the prescribed filing process.
Accordingly, a taxpayer should review the information prepared by a GST practitioner before confirmation or submission and should maintain supporting books, invoices, reconciliations and other records required under GST law.
Important forms for GST practitioners
- FORM GST PCT-01: Application for enrolment as a Goods and Services Tax Practitioner.
- FORM GST PCT-02: Enrolment certificate.
- FORM GST PCT-03: Show cause notice relating to disqualification.
- FORM GST PCT-04: Order under the GST practitioner disciplinary/enrolment framework.
- FORM GST PCT-05: Authorisation or withdrawal of authorisation.
- FORM GST PCT-06: Application for cancellation/surrender of enrolment.
- FORM GST PCT-07: Order relating to cancellation of enrolment.
Related provisions
Section 48 forms part of Chapter IX of the CGST Act dealing with returns. For connected provisions, see Section 37 - Furnishing details of outward supplies, Section 39 - Furnishing of returns, Section 44 - Annual return and Section 45 - Final return.