Chapter IX - Returns
Section 48
Section 48: Goods and services tax practitioners
Section 48 allows an approved GST practitioner to file specified details or returns for a registered person, while correctness remains the registered person’s responsibility.
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Need advice on Section 48?
This article is for general information. Refer to the Central Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
(1) The manner of approval of goods and services tax practitioners, their eligibility conditions, duties and obligations, manner of removal and other conditions relevant for their functioning shall be such as may be prescribed.
(2) A registered person may authorise an approved goods and services tax practitioner to furnish the details of outward supplies under section 37 and the return under section 39 or section 44 or section 45 and to perform such other functions in such manner as may be prescribed.
(3) Notwithstanding anything contained in sub-section (2), the responsibility for correctness of any particulars furnished in the return or other details filed by the goods and services tax practitioners shall continue to rest with the registered person on whose behalf such return and details are furnished.
Introduction
A registered person may use an approved GST practitioner for prescribed filing functions. Approval, eligibility, duties and process are governed by the Rules.
Key takeaways
Approval and role
Eligibility, approval, duties, removal and other conditions are prescribed; a person is not a statutory GST practitioner merely by offering filing services.
Permitted filing
A registered person may authorise an approved practitioner to furnish section 37 outward details and returns under sections 39, 44 or 45, plus other prescribed functions.
Taxpayer responsibility
The registered person remains responsible for correctness of returns and details filed on their behalf.
Approval and role
Eligibility, approval, duties, removal and other conditions are prescribed; a person is not a statutory GST practitioner merely by offering filing services.
Permitted filing
A registered person may authorise an approved practitioner to furnish section 37 outward details and returns under sections 39, 44 or 45, plus other prescribed functions.
Taxpayer responsibility
The registered person remains responsible for correctness of returns and details filed on their behalf.
Practical checklist
Do
- Verify practitioner approval and scope of authority.
- Review figures and documents before submission.
- Retain filing acknowledgement and the underlying records.
Avoid
- Rely on an old portal deadline without checking current Rules and notifications.
Frequently asked questions
Does appointing a practitioner transfer liability for incorrect figures?
No. Section 48(3) keeps responsibility for correctness with the registered person.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026