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

Which of the following functions can a registered person authorise an approved GST practitioner to perform, as stated in section 48(2) of the CGST Act, 2017 in its current form?

A registered person may authorise an approved GST practitioner to furnish details of outward supplies under section 37 and returns under section 39, 44 or 45, along with other prescribed functions. The mention of inward supplies under section 38 has been omitted since October 2022.

  1. AFurnish details of outward supplies under section 37 and the return under section 39, 44 or 45Correct
  2. BFurnish details of inward supplies under section 38 only
  3. CDecide the rate of tax applicable to the registered person's supplies
  4. DAssign the registered person's GST compliance rating score

Explanation

Section 48(2) allows authorisation to furnish outward supplies details under section 37 and returns under section 39, 44 or 45, plus other prescribed functions. The reference to inward supplies under section 38 was omitted w.e.f. 1-10-2022, so that option is wrong. Rate decisions and rating scores are not practitioner functions.

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