Responsibility for correctness: registered persons remain liable even when approved GST practitioners file returns for them. Section 48 provides that approved goods and services tax practitioners shall be governed by prescribed approval, eligibility, duties, obligations and ... Summary
Responsibility for correctness: registered persons remain liable even when approved GST practitioners file returns for them.
Section 48 provides that approved goods and services tax practitioners shall be governed by prescribed approval, eligibility, duties, obligations and removal procedures; registered persons may authorise such practitioners to furnish outward and inward supply details and prescribed returns in the prescribed manner; however, the responsibility for correctness of particulars filed by the practitioner remains with the registered person.
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