Tax Return Preparer can file returns for registered taxpayers, subject to approval by the tax administration. A registered taxpayer need not file the GST return personally; return filing may be delegated to a Tax Return Preparer who is duly approved by the Central or the State tax administration, allowing authorised third parties to submit returns on behalf of the taxpayer.
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.
Tax Return Preparer can file returns for registered taxpayers, subject to approval by the tax administration.
A registered taxpayer need not file the GST return personally; return filing may be delegated to a Tax Return Preparer who is duly approved by the Central or the State tax administration, allowing authorised third parties to submit returns on behalf of the taxpayer.
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