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of <h1>Section 48 of GST Act Details Practitioner Roles, Duties, and Amendments in 2018 and 2022</h1> Section 48 of the Central Goods and Services Tax Act, 2017, outlines the framework for goods and services tax practitioners. It prescribes the approval process, eligibility criteria, duties, obligations, and removal procedures for these practitioners. Registered persons can authorize approved practitioners to file returns and furnish details of outward supplies as specified under sections 37, 39, 44, and 45. However, the responsibility for the accuracy of the information provided by the practitioners remains with the registered person. Amendments have been made to this section, notably in 2018 and 2022, affecting the details of inward supplies and other functions.
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