GST practitioner authorization: registered person remains liable for accuracy of returns and details filed by practitioner. The statute permits a registered person to authorise an approved goods and services tax practitioner to furnish prescribed details of outward and inward ... Summary
GST practitioner authorization: registered person remains liable for accuracy of returns and details filed by practitioner.
The statute permits a registered person to authorise an approved goods and services tax practitioner to furnish prescribed details of outward and inward supplies and to file specified returns in the manner prescribed; notwithstanding that authorisation, the registered person remains responsible for the correctness of any particulars furnished by the practitioner.
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