Section 48 of CGST Act, 2017 : Section 48: Goods And Services Tax Practitioners

Explanation using Example

Imagine a small business owner, Mr. Sharma, who runs a textile shop and is registered under the GST regime. Mr. Sharma is not very familiar with the complexities of GST filings and prefers to focus on his business rather than the tax filings. He decides to hire a GST practitioner to manage his GST returns and filings.

Under Section 48(1) of the CGST Act, the GST practitioner hired by Mr. Sharma must be approved by the government and meet certain eligibility conditions. The GST practitioner is responsible for fulfilling his duties and can be removed if he fails to comply with the prescribed conditions.

Following Section 48(2), Mr. Sharma authorizes this GST practitioner to file the details of his shop's outward supplies and the various GST returns on his behalf. The practitioner is allowed to do this as per the rules set by the government.

However, as per Section 48(3), even though Mr. Sharma has authorized a practitioner to file the returns, the ultimate responsibility for the correctness of the information filed lies with Mr. Sharma, the registered person. If there are any mistakes, Mr. Sharma is the one who will be held accountable, not the GST practitioner.