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        GST - States

        Section 48 - Goods and services tax practitioners

        Bihar Goods and Services Tax Act, 2017
        Chapter IX
        RETURNS

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        Goods and services tax practitioner authorization allows filing returns while liability remains with the registered person. Section 48 provides that procedures for approval, eligibility, duties, removal and other conditions of goods and services tax practitioners shall be prescribed; a registered person may authorise an approved practitioner to furnish details of outward and inward supplies and specified returns in the prescribed manner; and the responsibility for correctness of particulars furnished by the practitioner remains with the registered person on whose behalf those returns and details 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 allows filing returns while liability remains with the registered person.

                                Section 48 provides that procedures for approval, eligibility, duties, removal and other conditions of goods and services tax practitioners shall be prescribed; a registered person may authorise an approved practitioner to furnish details of outward and inward supplies and specified returns in the prescribed manner; and the responsibility for correctness of particulars furnished by the practitioner remains with the registered person on whose behalf those returns and details are filed.


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