Responsibility for correctness: registered persons remain liable for accuracy of GST returns filed by authorised practitioners. Framework for approval, eligibility, duties, obligations and removal of goods and services tax practitioners shall be prescribed. A registered person may ... Summary
Responsibility for correctness: registered persons remain liable for accuracy of GST returns filed by authorised practitioners.
Framework for approval, eligibility, duties, obligations and removal of goods and services tax practitioners shall be prescribed. A registered person may authorise an approved practitioner to furnish details of outward and inward supplies and to file returns as prescribed. Notwithstanding such authorisation, the responsibility for correctness of particulars furnished by the practitioner remains with the registered person on whose behalf the returns or details are filed.
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