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        GST

        Section 48 - Goods and services tax practitioners.

        Central Goods And Services Tax Act, 2017
        Chapter IX
        RETURNS

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        GST practitioner authorization leaves the registered person responsible for accuracy of returns and filed particulars. Provision regulates goods and services tax practitioners by prescribing their approval, eligibility, duties, obligations, removal, and other conditions of functioning. A registered person may authorise an approved practitioner to furnish outward supply details, specified returns, and other prescribed functions, but the registered person remains responsible for the correctness of all particulars furnished in the return or other details filed through the practitioner.
                  Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                  Provisions expressly mentioned in the judgment/order text.

                      GST practitioner authorization leaves the registered person responsible for accuracy of returns and filed particulars.

                      Provision regulates goods and services tax practitioners by prescribing their approval, eligibility, duties, obligations, removal, and other conditions of functioning. A registered person may authorise an approved practitioner to furnish outward supply details, specified returns, and other prescribed functions, but the registered person remains responsible for the correctness of all particulars furnished in the return or other details filed through the practitioner.


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