Section 48: Goods and services tax practitioners

Q: What does Section 48 of The State Goods and Services Tax Act, 2017 (Model) (SGST) deal with?

Section 48 SGST pertains to "Goods and services tax practitioners". It is part of the The State Goods and Services Tax Act, 2017 (Model), a legislation enacted by the Parliament of India. Section 48 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs goods and services tax practitioners. As verified on 19 May 2026.

Q: Is Section 48 SGST still in force?

Yes, Section 48 of the The State Goods and Services Tax Act, 2017 (Model) is currently in force across the Republic of India.

Q: What is धारा 48 SGST?

धारा 48 SGST is the Devanagari Hindi reference for Section 48 of the The State Goods and Services Tax Act, 2017 (Model). Section 48 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs goods and services tax practitioners. As verified on 19 May 2026.

Q: What is Dhara 48 SGST?

Dhara 48 SGST is the Roman Hindi reference for Section 48 of the The State Goods and Services Tax Act, 2017 (Model). "Dhara" means "Section" in Hindi. Section 48 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs goods and services tax practitioners. As verified on 19 May 2026.

Q: How to cite Section 48 of The State Goods and Services Tax Act, 2017 (Model)?

Cite as: "Section 48, The State Goods and Services Tax Act, 2017 (Model) (SGST)" in legal briefs. For academic writing, use the BlueBook format: The State Goods and Services Tax Act, 2017 (Model), § 48 (India).

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(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, the details of inward supplies under section 38 and the return under section 39 or section 44 or section 45 [and to perform such other functions] [Inserted by Punjab Act No. 1 of 2019, dated 8.1.2019.] 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.