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        GST - States

        Section 48 - Goods and services tax practitioners.

        Uttarakhand Goods and Services Tax Act, 2017
        Chapter IX
        RETURNS

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        Goods and services tax practitioner authorization: registered person remains liable for accuracy of returns filed on their behalf. Section 48 prescribes that the approval, eligibility, duties, removal and related conditions for goods and services tax practitioners shall be as prescribed. A registered person may authorise an approved practitioner to furnish details of outward and inward supplies and specified returns in the prescribed manner, but the responsibility for correctness of particulars furnished by the practitioner remains with the registered person on whose behalf such returns and details are filed.
                          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 authorization: registered person remains liable for accuracy of returns filed on their behalf.

                                Section 48 prescribes that the approval, eligibility, duties, removal and related conditions for goods and services tax practitioners shall be as prescribed. A registered person may authorise an approved practitioner to furnish details of outward and inward supplies and specified returns in the prescribed manner, but the responsibility for correctness of particulars furnished by the practitioner remains with the registered person on whose behalf such returns and details are filed.


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