Section 48 of CGST Act, 2017 – Goods and services tax practitioners

Section 48 of CGST Act,2017 from bare act : –
(1) The manner of approval of goods and services tax practitioners, their eligibilityconditions, duties and obligations, manner of removal and other conditions relevant for theirfunctioning shall be such as may be prescribed.
(2) A registered person may authorize an approved goods and services tax practitionerto furnish the details of outward supplies under section 37, the details of inward suppliesunder section 38 and the return under section 39 or section 44 or section 45 in such manneras may be prescribed.
(3) Notwithstanding anything contained in sub-section (2), the responsibility forcorrectness of any particulars furnished in the return or other details filed by the goods andservices tax practitioners shall continue to rest with the registered person on whose behalfsuch return and details are furnished.

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Section 48 of CGST Act, 2017 – Goods and services tax practitioners

Who can be GST Practitioner

Eligibility Criteria for becoming GST practitioner
Rule 24 of the Return rules, provides the eligibilityconditions to get enrolled as GST Practitioner. Any
person who

(i) is a citizen of India
(ii) is a person of sound mind
(iii) is not adjudged as insolvent
(iv) has not been convicted by a competent court foran offence with imprisonment not less than two
years

In addition, the person should also satisfy any of thefollowing conditions:

(a) Is a retired officer of the Commercial TaxDepartment of any State Government or ofthe CBEC and has worked in a post not lower inrank than that of a Group-B gazetted officer forminimum period of two years or
(b) Has been enrolled as a sales tax practitioner ortax return preparer under the existing law for a
period of not less than five years
(c) Has passed:

(i) a graduate or postgraduate degree or itsequivalent examination having a degree in Commerce, Law, Banking including HigherAuditing, or Business Administration orBusiness Management from any IndianUniversity established by any law for the timebeing in force or

(ii) a degree examination of any ForeignUniversity recognized by any Indian Universityas equivalent to the degree examinationmentioned in sub clause (i) or

(iii) any other examination notified by theGovernment, on the recommendation of theCouncil, for this purpose or

(iv) any degree examination of an Indian Universityor of any Foreign University recognized by anyIndian University as equivalent of the degreeexamination or

(v) has passed any of the following examinations,namely :

(a) final examination of the Institute ofChartered Accountants of India or
(b) final examination of the Institute of CostAccountants of India or
(c) final examination of the Institute ofCompany Secretaries of India

A person desirous of becoming GST Practitioner hasto submit an application in the form GST PCT-1. Theapplication shall be scrutinized and GST practitionercertificate shall be granted in the form GST PCT-2. Incase, the application is rejected, proper reasons shallhave to be mentioned in the form GST PCT-4. Theenrolment once done remains valid till it is cancelled.
But no person enrolled as a goods and services taxpractitioner shall be eligible to remain enrolled unlesshe passes such examination conducted at such periodsand by such authority as may be notified by theCommissioner on the recommendations of theCouncil. Any person who has been enrolled as goods andservices tax practitioner by virtue of him being enrolledas a sales tax practitioner or tax return preparer underthe existing law shall remain enrolled only for a periodof one year from the appointed date unless he passesthe said examination within the said period of one year.

CHAPTER IX

RETURNS

Chapter IX of the CGST Act,2017 covers twelve sections relating to RETURNSunder GST. All thesesections from the CGST Act,2017 are available for your ready reference.
Section 37 :Furnishingdetails ofoutwardsupplies
Section 38 :Furnishingdetails ofinwardsupplies
Section 39 :Furnishing ofreturns
Section 40 :First return
Section 41 :Claim ofinput taxcredit andprovisionalacceptancethereof
Section 42 :Matching,reversal andreclaim ofinput taxcredit
Section 43 :Matching,reversal andreclaim ofreduction inoutput taxliability
Section 44 :Annual return
Section 45 :Final return
Section 46 :Notice toreturndefaulters
Section 47 :Levy of latefee
Section 48 :Goods andservices taxpractitioners