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of <h1>GST Practitioners' Role Defined: Section 48 Details Approval, Duties, and Responsibilities for Tax Filings.</h1> Section 48 of the Andhra Pradesh Goods and Services Tax Act, 2017, outlines the framework for goods and services tax practitioners. It specifies the approval process, eligibility, duties, obligations, and removal conditions for these practitioners as prescribed by law. Registered persons can authorize approved practitioners to submit details of outward supplies, inward supplies, and returns under specific sections. However, the registered person retains responsibility for the accuracy of the information filed by the practitioner on their behalf.
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