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of <h1>Goods and Services Tax Practitioners: Approval, Eligibility, Duties, and Responsibilities Under Section 48 of the GST Act 2017.</h1> Section 48 of the Puducherry Goods and Services Tax Act, 2017 outlines the framework for goods and services tax practitioners. It specifies the process for their approval, eligibility, duties, obligations, and removal. Registered persons can authorize these practitioners to submit details of outward and inward supplies and returns as prescribed. However, the responsibility for the accuracy of the information provided in returns or other details remains with the registered person, despite the practitioner's involvement.
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