Goods and services tax practitioners: authorised to file GST returns and details, while registered persons retain responsibility for correctness. The provision requires prescribed procedures for approval, eligibility, duties and removal of goods and services tax practitioners; allows a registered person to authorise an approved practitioner to furnish outward and inward supply details and specified returns in the prescribed manner; and confirms that responsibility for correctness of particulars furnished by the practitioner remains with the registered person.
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 practitioners: authorised to file GST returns and details, while registered persons retain responsibility for correctness.
The provision requires prescribed procedures for approval, eligibility, duties and removal of goods and services tax practitioners; allows a registered person to authorise an approved practitioner to furnish outward and inward supply details and specified returns in the prescribed manner; and confirms that responsibility for correctness of particulars furnished by the practitioner remains with the registered person.
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