GST Practitioners (GSTP) – Section 48 of GST

GST compliance can be complex, requiring businesses to manage various filings and procedural requirements. To facilitate compliance, the Goods and Services Tax Practitioners (GSTPs) play a crucial role. Section 48 of the CGST Act, 2017, provides the legal framework for GSTPs, including their eligibility, functions, and responsibilities. This article delves into the provisions of Section 48 and its implications for taxpayers and GST practitioners.

Approval and Eligibility of GST Practitioners

Under Section 48(1), the manner of approval, eligibility criteria, duties, obligations, and removal of GST practitioners is prescribed through rules formulated under the Act. Rule 83 of the CGST Rules, 2017, lays down the detailed procedure for their registration and functions.

To qualify as a GSTP, an individual must fulfill specific educational and professional criteria, such as:

• Holding a degree in commerce, law, banking, or business administration,

• Being a retired government officer in tax administration,

• Having passed the GSTP examination conducted by the government.

Role and Responsibilities of GSTPs

Under Section 48(2), a registered taxpayer can authorize a GST practitioner to undertake specific compliance-related activities. These include:

• Furnishing details of outward supplies under Section 37,

• Filing returns under Section 39, Section 44 (annual returns), and Section 45 (final returns),

• Performing other prescribed functions under GST rules.

This provision allows businesses to delegate tax compliance to trained professionals, ensuring accuracy and efficiency in filing GST returns.

Liability and Accountability

One of the most important aspects of Section 48(3) is that, despite authorizing a GSTP, the registered taxpayer remains fully responsible for the correctness of the GST returns and details submitted. This means that any errors or discrepancies in the filings will be the taxpayer’s responsibility, not the GSTP’s.

Amendments and Updates

Section 48 has undergone amendments to enhance its effectiveness:

• A provision under Section 48(2) was omitted effective October 1, 2022, via Notification No. 18/2022 – CT under the Finance Act, 2022.

• The clause allowing GSTPs to perform additional functions was inserted through The Central Goods and Services Tax (Amendment) Act, 2018, effective February 1, 2019.

Conclusion

Section 48 of the CGST Act establishes the legal framework for Goods and Services Tax Practitioners (GSTPs), defining their role, responsibilities, and eligibility. While GSTPs help businesses with compliance, the final responsibility for accuracy remains with the taxpayer. Understanding these provisions ensures businesses make informed decisions while leveraging GSTPs for effective tax management.

FAQs

1. Who can become a GST Practitioner under Section 48?
Any individual meeting the eligibility criteria under Rule 83 of the CGST Rules, 2017, such as commerce graduates, retired tax officials, or those who clear the GSTP examination, can register as a GST Practitioner.

2. Can a GSTP file returns on behalf of a registered person?
Yes, a GSTP can file returns under Section 39, 44, and 45; however, the taxpayer remains responsible for the correctness of the details furnished.

3. Is GSTP registration mandatory for tax consultants?
No, registration as a GSTP is not mandatory for tax consultants. However, registered GSTPs gain official recognition and can perform compliance-related activities under GST laws.

4. How can a business authorize a GST Practitioner?
A business can authorize a GSTP via the GST portal, granting access to specific compliance functions.