Goods and services tax practitioners
Section 48, CGST Act
Straight from CBIC
Official source, not a summary of a summary
Full text included
Read the exact words of the law yourself
Amendment history
See what changed, and when
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A registered person can authorise an approved GST practitioner (GSTP) to file GSTR-1, GSTR-3B, annual and final returns and do other prescribed tasks – but the legal responsibility for the correctness of what is filed always stays with the taxpayer, not the practitioner.
What this means in practice
The parts that actually decide cases — the things a practitioner checks first.
Responsibility for correctness stays with the taxpayer – a practitioner’s error is no defence to a demand, though it may support a plea against penalty.
The taxpayer must confirm the return filed by a practitioner; silence for the notified period is treated as confirmation.
How this provision is built
The skeleton, clause by clause — useful when a notice cites a specific sub-clause.
The exact words of the law
816 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
Read the full provision+
(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, and the return under section 39 or section 44 or section 45 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.
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2022-10-01 · Redundant reference omitted in (2)
Cleanup after s.38 recast.
2019-02-01 · ‘and to perform such other functions’ inserted in (2)
Widened GSTP functions.
2017-07-01 · Commenced
GST practitioner framework.
Read this with
A provision rarely works alone. These are the ones it points to.
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
Reading is free. Getting it wrong isn’t.
Does this apply to your case, or not?
Reading the section is one thing. Knowing whether it bites on your facts, and what it costs if it does, is another. Send us the situation – we will tell you straight, and only take it on if we can genuinely help.
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