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

Which of the following is a function that a registered person may authorise an approved GST practitioner to perform under section 48 of the CGST Act, 2017, as currently worded?

A registered person may authorise an approved GST practitioner to furnish details of outward supplies under section 37. The words on inward supplies under section 38 were omitted from 1 October 2022. Granting registration and assigning rating scores are not practitioner functions.

  1. AFurnishing the details of inward supplies under section 38
  2. BFurnishing the details of outward supplies under section 37Correct
  3. CGranting registration to other taxpayers
  4. DAssigning the compliance rating score to the registered person

Explanation

Section 48(2) permits the practitioner to furnish details of outward supplies under section 37 and returns under section 39, 44 or 45, and to perform other prescribed functions. The reference to inward supplies under section 38 was omitted with effect from 1-10-2022. Registration and rating scores are functions of the Government, not of a practitioner.

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