GST practitioner authorization preserves taxpayer responsibility for returns filed by the practitioner under return and supply furnishing provisions. A regulatory framework for approval, eligibility, duties and removal of goods and services tax practitioners is prescribed; registered persons may ... Summary
GST practitioner authorization preserves taxpayer responsibility for returns filed by the practitioner under return and supply furnishing provisions.
A regulatory framework for approval, eligibility, duties and removal of goods and services tax practitioners is prescribed; registered persons may authorise approved practitioners to furnish outward and inward supply details and prescribed returns in the prescribed manner, but the responsibility for correctness of particulars furnished by the practitioner remains with the registered person.
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