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CS Professional · Goods and Services Tax (GST) and Corporate Tax Planning · Overview of Goods and Services Tax

A registered person authorises an approved GST practitioner to act for him on the common portal. Which of the following can the practitioner be authorised to furnish under section 48(2) of the CGST Act, as it stands after the 2022 amendment?

The practitioner can be authorised to furnish details of outward supplies under section 37 and the returns under section 39, 44 or 45, along with other prescribed functions. The words about inward supplies under section 38 were omitted from 1 October 2022.

  1. ADetails of outward supplies under section 37 and returns under sections 39, 44 or 45Correct
  2. BDetails of inward supplies under section 38 only
  3. COnly the annual return under section 44, but not monthly returns
  4. DOnly applications for cancellation of registration, and no returns

Explanation

Section 48(2) allows authorisation to furnish outward supply details under section 37 and the return under section 39, 44 or 45, plus such other prescribed functions. The reference to inward supplies under section 38 was omitted w.e.f. 1-10-2022, so that option is wrong.

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