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<h1>Section 48 of CGST Act: Become a GST Practitioner, File Returns for Others, Maintain Accuracy, Avoid Misconduct.</h1> Section 48 of the CGST Act allows eligible individuals to become approved GST practitioners, enabling them to submit information on behalf of registered persons. Eligibility includes being a citizen of India, of sound mind, not insolvent, and not convicted of certain offenses. Further qualifications include relevant professional experience or educational credentials. GST practitioners can perform tasks such as filing returns and claims, but the registered person remains responsible for accuracy. Authorization is formalized through GST PCT forms, with the ability to withdraw authorization. Practitioners must act diligently and may face disqualification for misconduct.
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