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        GST - States

        Section 48 - Goods and services tax practitioners.

        Delhi Goods and Services Tax Act, 2017
        Chapter IX
        RETURNS

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        GST practitioner authorisation allows filing of supply details and returns while the registered person remains responsible for correctness. Section 48 prescribes approval, eligibility, duties and removal conditions for goods and services tax practitioners and allows a registered person to authorise an approved practitioner to furnish outward and inward supply details and file prescribed returns; however, the registered person retains 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.

                                GST practitioner authorisation allows filing of supply details and returns while the registered person remains responsible for correctness.

                                Section 48 prescribes approval, eligibility, duties and removal conditions for goods and services tax practitioners and allows a registered person to authorise an approved practitioner to furnish outward and inward supply details and file prescribed returns; however, the registered person retains responsibility for the correctness of any particulars furnished by the practitioner.


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