February 20, 2023

GST Practitioner: Section 48 of CGST Act, 2017

Section 48 of the Central Goods and Services Tax (CGST) Act, 2017 deals with the appointment of a Goods and Services Tax (GST) practitioner. The GST practitioner is a person authorized to perform various activities on behalf of a registered person under the GST regime.

Who can become a GST practitioner?

Any person who satisfies the following conditions can become a GST practitioner:

  • He should be a citizen of India.
  • He should be a person of sound mind.
  • He should not have been convicted by a competent court for an offense that involves moral turpitude.
  • He should have a valid Permanent Account Number (PAN).
  • He should have a valid Aadhaar number.
  • He should have the necessary qualifications and experience to become a GST practitioner.

What are the duties of a GST practitioner?

The following are the duties of a GST practitioner:

  • Furnishing details of outward and inward supplies.
  • Filing returns on behalf of the registered person.
  • Appearing before the tax authorities on behalf of the registered person.
  • Helping the registered person in generating e-way bills.
  • Assisting the registered person in complying with the provisions of the GST Act.

How to become a GST practitioner?

A person who wants to become a GST practitioner needs to follow the below-mentioned steps:

  1. Visit the GST portal ( and click on the 'Services' tab.
  2. Select the 'Registration' option and choose 'New Registration'.
  3. Select 'GST Practitioner' as the type of taxpayer.
  4. Fill the registration form with the necessary details such as name, address, PAN, Aadhaar number, and qualification details.
  5. Attach the required documents such as PAN, Aadhaar, photograph, and educational qualification certificates.
  6. Submit the application using the Digital Signature Certificate (DSC) or Electronic Verification Code (EVC) method.
  7. On successful verification, the GST practitioner registration certificate will be issued to the applicant.

What are the benefits of becoming a GST practitioner?

The following are the benefits of becoming a GST practitioner:

  • Increased knowledge and expertise in GST compliance.
  • Opportunity to provide professional services to clients.
  • Additional source of income.
  • Recognition and credibility in the industry.
  • Enhanced networking opportunities.


Section 48 of the CGST Act, 2017 provides for the appointment of a GST practitioner who can assist the registered person in various activities related to GST compliance. Anyone who satisfies the eligibility criteria can become a GST practitioner by following the registration process. Becoming a GST practitioner has numerous benefits, including increased knowledge, professional growth, and additional income.


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