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

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

A registered person may authorise an approved GST practitioner to furnish outward supply details under section 37 and the returns under section 39, 44 or 45, and to perform other prescribed functions. The earlier mention of inward supply details under section 38 has been omitted from section 48(2).

  1. ADetails of outward supplies under section 37 and the return under section 39, 44 or 45, and to perform such other functions as prescribedCorrect
  2. BOnly the annual return under section 44, with no other function
  3. CDetails of inward supplies under section 38 and the return under section 39
  4. DOnly applications for registration, and nothing relating to returns

Explanation

Section 48(2) covers furnishing outward supplies details under section 37 and returns under section 39, 44 or 45, plus such 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.

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