Section 48 lets a taxpayer authorise an enrolled GST practitioner to file statements and returns on its behalf — but the taxpayer remains answerable for their correctness.
Key points
- Under section 48(1) of the CGST Act, 2017 the eligibility, enrolment, duties and removal of GST practitioners are prescribed by rules (Rules 83 to 84).
- A registered person may authorise an enrolled practitioner to furnish GSTR-1, returns under sections 39, 44 and 45, and from 01.02.2019 to perform other prescribed functions — such as refund claims and applications to amend or cancel registration (section 48(2), Rule 83(8)); a practitioner may also appear as authorised representative under section 116.
- Responsibility for the correctness of what the practitioner files remains with the registered person (section 48(3)).
The provisions
48(1)–(3)GST practitioners
Statutory text
(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, 1[***] and the return under section 39 or section 44 or section 452[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.
* Enforced w.e.f. 22nd June, 2017.
1. Omitted (w.e.f. 1st October, 2022 vide Notification No. 18/2022 - CT dated 28.09.2022) by s. 109 of The Finance Act 2022 (No. 6 of 2022).
2. Inserted by s. 19 of The Central Goods and Services Tax (Amendment) Act, 2018 (31 of 2018) - Brought into force w.e.f. 01-02-2019.
- Rules 83 to 84, CGST Rules; Forms GST PCT-01 to PCT-07
Statutory text as published on the CBIC tax information portal, as on 03.10.2026; the numbered notes record each amendment. Official source
Common questions
- Is a taxpayer liable for errors made by its GST practitioner?
- Yes. Section 48(3) of the CGST Act keeps the responsibility for the correctness of returns and details filed by a practitioner with the registered person.
Commentary and case notes checked against the judgments and CBIC sources on 04.10.2026.
What it means
Enrolment is by application in Form GST PCT-01; chartered accountants, cost accountants, company secretaries, advocates, graduates in specified disciplines and certain retired officers are eligible, and those enrolled must pass an examination conducted by the National Academy of Customs, Indirect Taxes and Narcotics within the prescribed period (Rules 83 and 83A). The taxpayer authorises a practitioner in Form GST PCT-05, and what the practitioner files is made available to the taxpayer on the portal for confirmation.
Sub-section (3) means a taxpayer cannot avoid interest, penalty or demand by blaming its practitioner; the practitioner's own misconduct can lead to removal of enrolment under Rule 83(6) after a hearing, and penalties under section 122(1A) or 132 where the conditions are met.