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        GST - States

        Section 48 - Goods and services tax practitioners.

        Uttar Pradesh Goods and Services Tax Act, 2017
        Chapter IX
        RETURNS

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        GST practitioner authorization permits filing of returns but the registered person retains responsibility for correctness of particulars. Section 48 establishes that goods and services tax practitioners are to be approved and regulated in manner prescribed, covering eligibility, duties, removal and other conditions. A registered person may authorise an approved practitioner to furnish details of outward and inward supplies and returns as prescribed, but responsibility for the correctness of particulars in those filings 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.

                              GST practitioner authorization permits filing of returns but the registered person retains responsibility for correctness of particulars.

                              Section 48 establishes that goods and services tax practitioners are to be approved and regulated in manner prescribed, covering eligibility, duties, removal and other conditions. A registered person may authorise an approved practitioner to furnish details of outward and inward supplies and returns as prescribed, but responsibility for the correctness of particulars in those filings remains with the registered person.


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