Goods and services tax practitioner authorisation allows filing of returns but places correctness responsibility on the registrant. Section 48 requires prescribed approval, eligibility, duties and removal procedures for goods and services tax practitioners, permits registered persons to authorise approved practitioners to furnish outward and inward supply details and specified returns, and makes clear that responsibility for correctness of particulars furnished by practitioners 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 practitioner authorisation allows filing of returns but places correctness responsibility on the registrant.
Section 48 requires prescribed approval, eligibility, duties and removal procedures for goods and services tax practitioners, permits registered persons to authorise approved practitioners to furnish outward and inward supply details and specified returns, and makes clear that responsibility for correctness of particulars furnished by practitioners remains with the registered person.
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