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        GST - States

        Section 48 - Goods and services tax practitioners.

        Tripura Goods and Services Tax Act, 2017
        Chapter IX
        RETURNS

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        Authority to appoint GST practitioners allows filing of returns but registered person remains liable for accuracy. Approval, functions and accountability of goods and services tax practitioners are governed by prescribed rules; a registered person may authorise an approved practitioner to furnish details of outward and inward supplies and to file prescribed returns; notwithstanding such authorisation, the registered person retains ultimate responsibility for the correctness of particulars or returns filed by the practitioner.
                          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.

                                Authority to appoint GST practitioners allows filing of returns but registered person remains liable for accuracy.

                                Approval, functions and accountability of goods and services tax practitioners are governed by prescribed rules; a registered person may authorise an approved practitioner to furnish details of outward and inward supplies and to file prescribed returns; notwithstanding such authorisation, the registered person retains ultimate responsibility for the correctness of particulars or returns filed by the practitioner.


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