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CS Executive · Tax Laws and Practice · Basics of Goods and Services Tax

Section 48(2) of the CGST Act, 2017 allows a registered person to authorise an approved GST practitioner to do which of the following?

A practitioner may be authorised to furnish details of outward supplies under section 37, the returns under section 39, 44 or 45, and other prescribed functions. The inward supplies reference to section 38 was omitted from 1 October 2022.

  1. AFurnish details of outward supplies under section 37 and returns under section 39, 44 or 45, and perform other prescribed functionsCorrect
  2. BAssign the compliance rating score to the registered person
  3. CDecide the rate of tax on the person's supplies
  4. DFurnish the details of inward supplies under section 38, as the Act currently stands

Explanation

Section 48(2) covers outward supplies under section 37 and returns under sections 39, 44 or 45, plus other functions as prescribed. The reference to inward supplies under section 38 was omitted w.e.f. 1-10-2022, so that option is wrong. Rating and rate fixation are not practitioner functions.

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