Tax Laws and Practice · Basics of Goods and Services Tax

GST Practitioners under Section 48 of the CGST Act

Updated 11 October 2026 · Fact-checked

A GST practitioner is a person approved in the prescribed manner to act for registered persons on the GST portal. Under section 48, a registered person may authorise an approved practitioner to furnish outward supply details and returns. The responsibility for correctness always stays with the registered person.

Understand GST Practitioners

Many businesses do not file their own GST returns. They use a professional to do it. Section 48 of the CGST Act, 2017 gives this arrangement a legal base. It creates the category of goods and services tax practitioner.

The section works in three layers. First, sub-section (1) says that the manner of approval, eligibility conditions, duties and obligations, manner of removal and other conditions for functioning are as prescribed. The Act itself does not list the qualifications. They are in the rules. So if a question asks who is eligible, say that the Act leaves it to the rules, then state the rules' position only as far as you are sure.

Second, sub-section (2) says what the practitioner may do. A registered person may authorise an approved practitioner to furnish details of outward supplies under section 37 and the return under section 39, section 44 or section 45. The practitioner may also perform such other functions as may be prescribed. The words on other functions were inserted with effect from 1 February 2019. Details of inward supplies under section 38 were earlier mentioned here. Those words were omitted with effect from 1 October 2022.

Third, sub-section (3) fixes responsibility. Even after authorising a practitioner, the responsibility for the correctness of particulars in the return or other details stays with the registered person. The practitioner does not take over the liability. This is the point examiners test most.

A company secretary can act as a GST practitioner only if the prescribed eligibility conditions in the rules are met and the person is approved. In your answer, do not say that any CS can act automatically. Say that approval is needed.

Key rules to remember

Who decides eligibility and approval: Section 48(1): approval, eligibility, duties, obligations, removal and other conditions = as prescribed; The Act delegates the details to the rules. Do not cite a section of the Act for qualifications.
Functions a registered person may authorise: Section 48(2): outward supplies details (section 37) + returns (section 39, 44 or 45) + other prescribed functions; The authorisation is by the registered person, and the practitioner must be approved.
Responsibility for correctness: Section 48(3): responsibility stays with the registered person, notwithstanding section 48(2); Applies to the return and to other details filed by the practitioner.
Change made to the section: Inward supplies under section 38 omitted w.e.f. 1-10-2022; 'other functions' inserted w.e.f. 1-2-2019; Useful to show updated knowledge; do not list section 38 as a current function.

How to solve GST Practitioners questions

Use this order for any theory or case question on GST practitioners. It keeps the answer in ICSI style: provision, analysis, conclusion.

1Identify what is asked: eligibility, functions, responsibility, or a case on a wrong return.
2State the provision: section 48 of the CGST Act, 2017, and the relevant sub-section.
3For eligibility or approval, say that sub-section (1) leaves the manner and conditions to the rules. Do not invent conditions.
4For functions, list outward supplies under section 37, returns under section 39, 44 or 45, and other prescribed functions.
5Note that authorisation comes from the registered person and the practitioner must be approved.
6For a case, apply sub-section (3): the registered person remains responsible for correctness.
7Write a clear conclusion in one or two lines that answers the question directly.

Quickest way: Three-point recall for section 48

When to use it: Use when you have little time or the question is a short note or a two-mark question.

Sub-section (1): approval and conditions are prescribed.
Sub-section (2): the practitioner may furnish outward supplies and returns, and other prescribed functions, when authorised.
Sub-section (3): the registered person stays responsible.
Close with one line applying the point to the facts given.

Common mistakes in GST Practitioners

Saying the practitioner is liable for errors in the return.
Students assume the person who files is the person who answers for it.
Fix: Quote section 48(3). The responsibility for correctness continues to rest with the registered person.
Listing inward supply details under section 38 as a function of a practitioner.
Older notes still carry the words that were omitted.
Fix: Remember that those words were omitted with effect from 1 October 2022. Mention only section 37 and returns under sections 39, 44 and 45, plus other prescribed functions.
Writing detailed qualification lists and citing them as part of section 48.
Students mix the rules with the Act.
Fix: Say that section 48(1) leaves eligibility, duties and removal to be prescribed. State rule-level details only if you are sure of them, and attribute them to the rules.
Assuming any company secretary or professional is automatically a GST practitioner.
Students confuse holding a professional qualification with being approved.
Fix: State that the person must be approved in the prescribed manner and meet the eligibility conditions.
Saying a practitioner can act without any authorisation from the taxpayer.
Students miss the word authorise in sub-section (2).
Fix: Write that the registered person must authorise an approved practitioner, in the prescribed manner.

Worked examples

Example 1

Meera Textiles Pvt. Ltd., a registered person, authorises an approved GST practitioner to file its monthly return under section 39. The practitioner enters a wrong figure for outward supplies. The company says the practitioner alone is responsible. Is the company correct?

Show the solution

Provision: section 48(2) allows a registered person to authorise an approved GST practitioner to furnish the return under section 39.
Section 48(3) says that, notwithstanding sub-section (2), the responsibility for the correctness of particulars in the return stays with the registered person.
Facts: the return was filed by an approved practitioner on the company's authorisation, but the figure is wrong.
Analysis: authorising a practitioner only delegates the act of filing. It does not shift responsibility for correctness.

Answer: The company is not correct. Under section 48(3) of the CGST Act, 2017, the responsibility for the correctness of the return remains with Meera Textiles Pvt. Ltd., the registered person.

Example 2

Write a short note on the functions that a registered person may authorise a GST practitioner to perform under section 48.

Show the solution

Provision: section 48(2) of the CGST Act, 2017.
Condition: the practitioner must be approved in the prescribed manner, and the registered person must authorise him.
Function 1: furnish details of outward supplies under section 37.
Function 2: furnish the return under section 39 (regular return), section 44 (annual return) or section 45 (final return).
Function 3: perform such other functions as may be prescribed, a phrase inserted with effect from 1 February 2019.
Note: the reference to inward supply details under section 38 was omitted with effect from 1 October 2022.
Residual rule: under section 48(3) the registered person remains responsible for correctness.

Answer: An approved GST practitioner, when authorised by a registered person, may furnish outward supply details under section 37, returns under sections 39, 44 and 45, and other prescribed functions. The registered person stays responsible for the correctness of what is filed.

Exam tips

Always cite section 48 and the sub-section. Examiners reward the provision first.
For eligibility questions, say the Act delegates the conditions to the rules. Do not fabricate a list.
Use the word authorise and the word approved. Both conditions matter in sub-section (2).
In any case on a wrong return, finish with section 48(3) and name the registered person as responsible.
Mention the 2022 omission of section 38 if the question asks for the current list of functions.

Practice questions from Basics of Goods and Services Tax

GST Practitioners in other exams

The same ground in other exams, if you are preparing for more than one or want another angle on it.

CS ProfessionalGST Practitioners

GST Practitioners: frequently asked questions

What is a GST practitioner under section 48 of the CGST Act?

A GST practitioner is a person approved in the prescribed manner. A registered person may authorise him to furnish outward supply details and returns on the portal. The conditions for approval are set by the rules.

Can a company secretary be a GST practitioner?

A company secretary can act as one only if the person meets the eligibility conditions prescribed in the rules and is approved. Holding the qualification alone is not enough. Check the current rules before stating specific conditions.

Who is responsible if a GST practitioner files a wrong return?

The registered person. Section 48(3) says the responsibility for the correctness of particulars in the return or other details continues to rest with the registered person, even though the practitioner filed them.

Does a GST practitioner file inward supply details under section 38?

Not under the current text. The reference to details of inward supplies under section 38 was omitted with effect from 1 October 2022. Section 48(2) now covers outward supplies under section 37 and returns, plus other prescribed functions.