GST practitioner authorisation allows filing of supply details and returns while the registered person remains responsible for correctness. Section 48 prescribes approval, eligibility, duties and removal conditions for goods and services tax practitioners and allows a registered person to ... Summary
GST practitioner authorisation allows filing of supply details and returns while the registered person remains responsible for correctness.
Section 48 prescribes approval, eligibility, duties and removal conditions for goods and services tax practitioners and allows a registered person to authorise an approved practitioner to furnish outward and inward supply details and file prescribed returns; however, the registered person retains responsibility for the correctness of any particulars furnished by the practitioner.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.