Goods and services tax practitioner authorization allows filing returns and supply details, but the registered person retains responsibility for correctness. Approval, eligibility, duties, removal and related conditions of goods and services tax practitioners are to be prescribed; registered persons may authorise approved practitioners to furnish outward and inward supply details and file returns in the prescribed manner, but the responsibility for correctness of particulars filed by practitioners remains with the registered person on whose behalf they 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 allows filing returns and supply details, but the registered person retains responsibility for correctness.
Approval, eligibility, duties, removal and related conditions of goods and services tax practitioners are to be prescribed; registered persons may authorise approved practitioners to furnish outward and inward supply details and file returns in the prescribed manner, but the responsibility for correctness of particulars filed by practitioners remains with the registered person on whose behalf they are filed.
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