Goods and services tax practitioner authorization permits filing of GST returns while legal responsibility stays with the registered person. Approval, eligibility, duties and other conditions for goods and services tax practitioners shall be prescribed. A registered person may authorise an approved practitioner to furnish outward and inward supply details and to file specified returns in the prescribed manner, but responsibility for correctness of particulars in those filings remains with the registered person on whose behalf they are filed.
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.
Goods and services tax practitioner authorization permits filing of GST returns while legal responsibility stays with the registered person.
Approval, eligibility, duties and other conditions for goods and services tax practitioners shall be prescribed. A registered person may authorise an approved practitioner to furnish outward and inward supply details and to file specified returns in the prescribed manner, but responsibility for correctness of particulars in those filings remains with the registered person on whose behalf they are filed.
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