CS Executive · Tax Laws and Practice · Basics of Goods and Services Tax
Which of the following is a correct statement about GST practitioners under section 48 of the CGST Act, 2017?
Authorising an approved GST practitioner is optional. Section 48(2) says a registered person may authorise one to furnish outward supply details and returns, so no registered person is compelled to appoint a practitioner and use is not limited to unregistered persons or to annual returns.
- AA registered person is compelled to appoint a GST practitioner to file returns
- BA registered person may authorise an approved GST practitioner, and the authorisation is optionalCorrect
- COnly unregistered persons may use a GST practitioner
- DA GST practitioner is allowed to file a return only under section 44
Explanation
Section 48(2) says a registered person 'may' authorise an approved practitioner, so use is optional. It applies to registered persons, not unregistered ones, and covers returns under sections 39, 44 or 45, not only section 44.
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