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

Which statement about the manner of approval, eligibility conditions, duties and removal of GST practitioners is correct under the CGST Act, 2017?

They are such as may be prescribed. The Act leaves the manner of approval, eligibility conditions, duties, obligations and removal of GST practitioners to the rules, rather than setting them out in the section itself.

  1. AThey are fixed by the Act itself in the same section with no rules
  2. BThey are such as may be prescribedCorrect
  3. CThey are decided by each registered person individually
  4. DThey are determined only by the GST Appellate Tribunal

Explanation

Section 48(1) states that the manner of approval, eligibility conditions, duties and obligations, manner of removal and other conditions relevant for functioning shall be such as may be prescribed. They are not set out in the section.

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