Section 48 – Goods and Services Tax Practitioners
Section 48 of CGST Act, 2017 – Goods and Services Tax Practitioners
Updated on: February 2026 (as applicable till date)
Prepared by: Yours Tax Consultant
1. Scope and Purpose of Section 48
Section 48 provides the statutory framework for Goods and Services Tax Practitioners (GSTP). It allows registered persons to authorise qualified professionals to undertake GST compliance on their behalf.
This section recognises GST as a compliance-driven tax system requiring professional assistance.
2. Statutory Provision – Section 48
Section 48(1):
A registered person may authorise an approved
Goods and Services Tax Practitioner
to furnish returns, statements or other particulars
as may be prescribed on his behalf.
Section 48(2):
The responsibility for correctness of any particulars
furnished by the GST Practitioner
shall remain with the registered person.
3. Who is a GST Practitioner?
A GST Practitioner is a person:
- Enrolled under GST law
- Approved by the tax authorities
- Authorised by a registered taxpayer
GST Practitioner acts as a compliance facilitator, not as a substitute for taxpayer responsibility.
4. Activities that Can Be Performed by GST Practitioner
As prescribed under rules, a GST Practitioner may:
- Furnish details of outward supplies
- Furnish returns under Section 39
- Furnish annual return under Section 44
- File refund applications
- File applications for amendment or cancellation
Certain activities may require explicit confirmation by the taxpayer.
5. Eligibility for Becoming GST Practitioner
Eligibility is prescribed under rules and includes:
- Chartered Accountants
- Cost Accountants
- Company Secretaries
- Advocates
- Retired tax officers (subject to conditions)
Other persons may also qualify after passing prescribed GST examination.
6. Registration and Enrollment of GST Practitioner
GST Practitioner must:
- Apply in prescribed form
- Be enrolled on GST portal
- Obtain a unique GSTP identification
Relevant Rule:
7. Responsibility and Liability – Section 48(2)
Even when a GST Practitioner is authorised:
- Taxpayer remains fully responsible
- Errors or omissions are attributable to taxpayer
GST Practitioner is not treated as the assessee.
8. Misconduct and Disciplinary Action
A GST Practitioner may be:
- Suspended
- Dis-enrolled
for misconduct, negligence or violation of rules.
Relevant Rule:
9. Section 48 vs Tax Audit / Certification
Section 48:
- Allows compliance assistance
- Does not grant audit or certification authority
GST Practitioner’s role is limited to filing and procedural support.
10. Common Practical Issues
- Blind reliance on GST Practitioner
- No internal review of returns filed
- Improper authorisation on portal
- Mismatch between books and filed data
11. Related Provisions
12. Professional Tip
Authorising a GST Practitioner does not shift legal liability. Always review returns before submission— Section 48 keeps responsibility firmly with the taxpayer.
Disclaimer: This article is prepared based on the CGST Act, CGST Rules, notifications and prevailing legal position as applicable till date. Future amendments or judicial pronouncements may require revision.
Comments