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 t...