Tax practitioner authorization permits filing of returns and supply details, but correctness remains the registered person's responsibility. A regulatory framework will prescribe approval, eligibility, duties, removal and other conditions for Goods and Services Tax Practitioners. A registered person may authorise an approved practitioner to furnish details of outward and inward supplies and prescribed returns, but the responsibility for correctness of any particulars filed remains with the registered person.
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Provisions expressly mentioned in the judgment/order text.
Tax practitioner authorization permits filing of returns and supply details, but correctness remains the registered person's responsibility.
A regulatory framework will prescribe approval, eligibility, duties, removal and other conditions for Goods and Services Tax Practitioners. A registered person may authorise an approved practitioner to furnish details of outward and inward supplies and prescribed returns, but the responsibility for correctness of any particulars filed remains with the registered person.
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