Section 48, Central Goods and Services Tax Act, 2017 [S10-7JZ]
As at 6 September 2026. In force from 22 June 2017 by Notification No. 9/2017-Central Tax, dated 28-6-2017 [N10-27X].
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 45and 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.
Defined terms in this text (6)
goods: Section 2, Central Goods and Services Tax Act, 2017 [S1061R] (In this Act, unless the context otherwise requires): "goods" means every kind of movable property other than money and securities but includes actionable claim, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before supply or under a contract of supply
goods: 38 more definitions.
person: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): "person" shall include any company or association or body of individuals, whether incorporated or not
person: 1 more definition.
registered: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (49) "registered", used with reference to a document, shall mean registered in India under the law for the time being in force for the registration of documents;
registered person: Section 2(94), Central Goods and Services Tax Act, 2017: "registered person" means a person who is registered under section 25 but does not include a person having a Unique Identity Number;
section: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (54) "section" shall mean a section of the Act or Regulation in which the word occurs;
section: 363 more definitions.
sub-section: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (61) "sub-section" shall mean a sub-section of the section in which the word occurs;
Made under this section, or naming it (2)
Notification No. 24/2018-Central Tax [N10-B4T], 28 May 2018, in force. Recital: "In exercise of the powers conferred by section 48 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (3) of rule 83 of the Central Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council"
Circular No. 9/9/2017-GST [C10-0EN], 18 October 2017, in force. The text contains "sub-section (1) of section 48 of the Central Goods and Services Tax Act, 2017".
Cited by (3)
Section 2, Central Goods and Services Tax Act, 2017 [S10-61R], 12 April 2017, Band A. "section 48".
Rule 26, Central Goods and Services Tax Rules, 2017 [S10-DQR], 19 June 2017, Band A. "section 48".
Rule 83, Central Goods and Services Tax Rules, 2017 [S10-FX4], 19 June 2017, Band A. "section 48".
Not held (0)
none
Duties published under this section (0)
none