Responsibility for return accuracy remains with the registered person despite authorization of GST practitioners to file returns. Section 48 prescribes that procedures for approval, eligibility, duties and removal of goods and services tax practitioners shall be prescribed; allows a ... Summary
Responsibility for return accuracy remains with the registered person despite authorization of GST practitioners to file returns.
Section 48 prescribes that procedures for approval, eligibility, duties and removal of goods and services tax practitioners shall be prescribed; allows a registered person to authorize an approved practitioner to furnish outward and inward supply details and file prescribed returns; and confirms that responsibility for correctness of particulars filed by the practitioner remains with the registered person.
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