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        GST - States

        Section 48 - Goods and services tax practitioners.

        Mizoram Goods and Services Tax Act, 2017
        Chapter IX
        RETURNS

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        GST practitioner authorisation: registered persons may authorise practitioners to file returns but remain responsible for correctness. Goods and services tax practitioners are to be approved, regulated and removed as prescribed. A registered person may authorise an approved practitioner to furnish details of outward supplies, inward supplies and to file returns in the prescribed manner, but the registered person retains responsibility for the correctness of any particulars or details filed by 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 authorisation: registered persons may authorise practitioners to file returns but remain responsible for correctness.

                                Goods and services tax practitioners are to be approved, regulated and removed as prescribed. A registered person may authorise an approved practitioner to furnish details of outward supplies, inward supplies and to file returns in the prescribed manner, but the registered person retains responsibility for the correctness of any particulars or details filed by the practitioner.


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