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        GST - States

        Section 48 - Goods and services tax practitioners.

        Orissa Goods and Services Tax Act, 2017
        Chapter IX
        RETURNS

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        Tax practitioner authorization permits filing of supply details and returns, but the registered person retains responsibility for accuracy. Provision allows a registered person to authorise an approved goods and services tax practitioner to furnish outward and inward supply details and to file prescribed returns in the prescribed manner, while explicitly preserving the registered person's responsibility for the correctness of any particulars furnished 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.

                                Tax practitioner authorization permits filing of supply details and returns, but the registered person retains responsibility for accuracy.

                                Provision allows a registered person to authorise an approved goods and services tax practitioner to furnish outward and inward supply details and to file prescribed returns in the prescribed manner, while explicitly preserving the registered person's responsibility for the correctness of any particulars furnished by the practitioner.


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