GST practitioners authorization to file returns permitted, but continuing responsibility for accuracy remains with the registered person. Section 48 establishes that detailed rules will prescribe approval, eligibility, duties and removal of GST practitioners; allows registered persons to ... Summary
GST practitioners authorization to file returns permitted, but continuing responsibility for accuracy remains with the registered person.
Section 48 establishes that detailed rules will prescribe approval, eligibility, duties and removal of GST practitioners; allows registered persons to authorise approved practitioners to furnish outward and inward supply details and returns as prescribed; and confirms that the registered person retains continuing responsibility for the correctness of particulars furnished by the practitioner.
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