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

Under section 48(2) of the CGST Act, 2017, who decides whether a GST practitioner will furnish returns on behalf of a taxpayer?

The registered person decides. Section 48(2) of the CGST Act says a registered person may authorise an approved GST practitioner to furnish outward supply details and returns, so the practitioner acts only on the taxpayer's authorisation and is not allotted by officers or the GST Council.

  1. AThe registered person, who may authorise an approved practitionerCorrect
  2. BThe jurisdictional proper officer, who allots a practitioner to each taxpayer
  3. CThe GST Council, which assigns practitioners by turnover
  4. DThe practitioner, who may file returns for any person without authorisation

Explanation

Section 48(2) says a registered person may authorise an approved GST practitioner to furnish the details and returns. The choice is therefore the taxpayer's, and the practitioner needs authorisation; officers and the Council do not allot practitioners.

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