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        GST - States

        Section 48 - Goods and services tax practitioners.

        Maharashtra Goods and Services Tax Act, 2017
        Chapter IX
        RETURNS

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        Responsibility for return correctness remains with the registered person despite GST practitioner filing; practitioner approval is regulated. Regulation requires procedures for approval, eligibility, duties, removal and other conditions for goods and services tax practitioners; a registered person may authorise an approved practitioner to furnish prescribed details of outward supplies, inward supplies and statutory returns in the prescribed manner; responsibility for correctness of particulars in returns or other details filed by the practitioner remains with the registered person on whose behalf they are furnished.
                          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.

                                Responsibility for return correctness remains with the registered person despite GST practitioner filing; practitioner approval is regulated.

                                Regulation requires procedures for approval, eligibility, duties, removal and other conditions for goods and services tax practitioners; a registered person may authorise an approved practitioner to furnish prescribed details of outward supplies, inward supplies and statutory returns in the prescribed manner; responsibility for correctness of particulars in returns or other details filed by the practitioner remains with the registered person on whose behalf they are furnished.


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