Tax practitioner authorization permits filing of supply details and returns, but the registered person retains responsibility for accuracy. Provision allows a registered person to authorise an approved goods and services tax practitioner to furnish outward and inward supply details and to file ... Summary
Tax practitioner authorization permits filing of supply details and returns, but the registered person retains responsibility for accuracy.
Provision allows a registered person to authorise an approved goods and services tax practitioner to furnish outward and inward supply details and to file prescribed returns in the prescribed manner, while explicitly preserving the registered person's responsibility for the correctness of any particulars furnished by the practitioner.
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