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        GST - States

        Section 48 - Goods and services tax practitioners

        Assam Goods and Services Tax Act, 2017
        Chapter IX
        RETURNS

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        Authorization of tax practitioners permits filing of GST returns, yet the registered person remains responsible for accuracy of submissions. The procedure for approval, eligibility, duties, obligations and removal of goods and services tax practitioners is to be prescribed; a registered person may authorise an approved practitioner to furnish outward and inward supply details and to file returns, but responsibility for correctness of particulars filed 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.

                                Authorization of tax practitioners permits filing of GST returns, yet the registered person remains responsible for accuracy of submissions.

                                The procedure for approval, eligibility, duties, obligations and removal of goods and services tax practitioners is to be prescribed; a registered person may authorise an approved practitioner to furnish outward and inward supply details and to file returns, but responsibility for correctness of particulars filed by the practitioner remains with the registered person.


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