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        GST - States

        Section 48 - Goods and services tax practitioners.

        West Bengal Goods and Services Tax Act, 2017
        Chapter IX
        RETURNS

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        Authorised GST practitioner may file returns, but the registered person remains liable for the accuracy of those filings. Approval, eligibility, duties and removal 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 prescribed returns in the prescribed manner. Responsibility for the correctness of particulars furnished in returns or other details filed by the practitioner remains with the registered person on whose behalf such returns are submitted.
                          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.

                                Authorised GST practitioner may file returns, but the registered person remains liable for the accuracy of those filings.

                                Approval, eligibility, duties and removal 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 prescribed returns in the prescribed manner. Responsibility for the correctness of particulars furnished in returns or other details filed by the practitioner remains with the registered person on whose behalf such returns are submitted.


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