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CS Professional · Goods and Services Tax (GST) and Corporate Tax Planning · Compliance Rating, Anti-Profiteering, GST Practitioners and Authorised Representative

Under the CGST Act, 2017, a registered person may authorise an approved GST practitioner to perform which of the following functions?

An approved GST practitioner may be authorised to furnish details of outward supplies and file returns, along with other prescribed functions. The practitioner cannot perform officer functions or replace the taxpayer where personal examination on oath is required.

  1. AFurnish details of outward supplies and file the return under the Act in the prescribed mannerCorrect
  2. BSign the assessment order on behalf of the proper officer
  3. CDecide the person's eligibility for input tax credit finally and bind the department
  4. DAppear for examination on oath in place of the person when required to appear personally

Explanation

Section 48(2) lets a registered person authorise an approved GST practitioner to furnish details of outward supplies and returns, and to perform other prescribed functions. The practitioner cannot exercise the officer's powers or replace the person where personal appearance on oath is required.

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