Responsibility for return correctness remains with the registered person despite GST practitioner filing; practitioner approval is regulated. Regulation requires procedures for approval, eligibility, duties, removal and other conditions for goods and services tax practitioners; a registered ... Summary
Responsibility for return correctness remains with the registered person despite GST practitioner filing; practitioner approval is regulated.
Regulation requires procedures for approval, eligibility, duties, removal and other conditions for goods and services tax practitioners; a registered person may authorise an approved practitioner to furnish prescribed details of outward supplies, inward supplies and statutory returns in the prescribed manner; responsibility for correctness of particulars in returns or other details filed by the practitioner remains with the registered person on whose behalf they are furnished.
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