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CS Professional · Goods and Services Tax (GST) and Corporate Tax Planning · Overview of Goods and Services Tax

Which statement correctly describes how the manner of approval, eligibility conditions, duties and removal of GST practitioners is determined under the CGST Act, 2017?

The manner of approval of GST practitioners, their eligibility conditions, duties, obligations, removal and other functioning conditions are as may be prescribed, meaning they are laid down in rules made under the Act, according to section 48(1) of the CGST Act.

  1. AIt is fixed in the Act itself and cannot be varied
  2. BIt is as may be prescribedCorrect
  3. CIt is decided by each registered person in a written contract with the practitioner
  4. DIt is decided by the GST Council case by case for each practitioner

Explanation

Section 48(1) states that the manner of approval, eligibility conditions, duties and obligations, manner of removal and other conditions for functioning shall be such as may be prescribed, i.e. through rules. It is not left to private contract or fixed in the Act text.

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