Text
The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.
Section 48, verbatim (show)
* Section 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, 1[***] and the return under section 39 or section 44 or section 45 2[and 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. * Enforced w.e.f. 22nd June, 2017.
1. Omitted (w.e.f. 1st October, 2022 vide Notification No. 18/2022 - CT dated 28.09.2022) by s. 109 of The Finance Act 2022 (No. 6 of 2022).
2. Inserted by s. 19 of The Central Goods and Services Tax (Amendment) Act, 2018 (31 of 2018) - Brought into force w.e.f. 01-02-2019.
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.
Scope the section as a whole
Questions to answer on the file1 question
What the rules prescribe for a practitioner 48(1)
Questions to answer on the file5 questions
The authorisation given by the registered person 48(2), the authorising limb
Questions to answer on the file4 questions
What the practitioner may furnish or perform 48(2), the functions limb
Questions to answer on the file4 questions
Where the responsibility for correctness rests 48(3)
Questions to answer on the file3 questions
Amendment history
The CBIC text carries 3 footnotes. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Provision | Change | Instrument | Effective from |
|---|---|---|---|---|
| the section heading | enforced the section | Notification No. 09/2017-Central Tax dated 28th June, 2017[2] | w.e.f. 1st July, 2017; the source's note reads 22nd June, 2017, which is wrong for this section | |
| 1 | sub-section (2), between "under section 37," and "and the return under section 39" | omitted the words that stood there; the source shows only and does not preserve what was omitted | s. 109 of The Finance Act 2022 (No. 6 of 2022), vide Notification No. 18/2022 - CT dated 28.09.2022[3][4] | |
| 2 | sub-section (2), the words "and to perform such other functions" | inserted those words | s. 19 of The Central Goods and Services Tax (Amendment) Act, 2018 (31 of 2018)[5] |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 37 | this provision 48(2) requires Section 37 | 48(2) "to furnish the details of outward supplies under section 37" |
| Section 39 | this provision 48(2) requires Section 39 | 48(2) "and the return under section 39" |
| Section 44 | this provision 48(2) requires Section 44 | 48(2) "or section 44" |
| Section 45 | this provision 48(2) requires Section 45 | 48(2) "or section 45" |
| Rule 83 of the CGST Rules, 2017 | this provision 48(2) prescribed by rule 83 of the CGST Rules 2017 | 48(2) "in such manner as may be prescribed" |
| Section 25 | this provision 48(2) defined by Section 25 | 48(2) "A registered person may authorise" |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this section, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Circulars (2)
| Number | Date | Subject |
|---|---|---|
| Circular No. 25/25/2017-GST | 21 December 2017 | Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling. |
| Circular No. 9/09/2017-GST | 18 October 2017 | Authorized officer for enrollment of Goods and Services Tax Practitioner. |
Notifications (3)
| Number | Date | Subject |
|---|---|---|
| Notification No. 24/2018-Central Tax | 28 May 2018 | seeks to notify NACIN as the authority for conducting the examination for GST Practitioners under rule 83 (3) of the CGST Rules, 2017. made under this section |
| Notification No. 10/2017-Central Tax | 28 June 2017 | Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017 amended by a later instrument |
| Notification No. 03/2017-Central Tax | 19 June 2017 | Notifying the CGST Rules, 2017 on registration and composition levy amended by a later instrument |
See also
- Rule 83 of the CGST Rules, 2017: provisions relating to a goods and services tax practitioner
- Section 39 of the CGST Act, 2017: furnishing of returns
- Section 44 of the CGST Act, 2017: annual return
References
- Central Board of Indirect Taxes and Customs. "Section 48. Goods and services tax practitioners". Central Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 3. Retrieved 17 September 2026.
- Notification No. 09/2017-Central Tax, dated 28 June 2017: Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017. Cited in CBIC footnote `*`.
- The Finance Act, 2022. Cited in CBIC footnote 1.
- Notification No. 18/2022-Central Tax, dated 28 September 2022: Seeks to notify 01.10.2022 as the date on which provisions of sections 100 to 114, except clause (c) of section 110 and section 111 of Finance Act, 2022 shall come into force. Cited in CBIC footnote 1.
- The Central Goods and Services Tax (Amendment) Act, 2018. Cited in CBIC footnote 2.
External links
- CGST Act, 2017, Section 48 on the CBIC tax information portal