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        GST - States

        Section 48 - Goods and services tax practitioners.

        Kerala Goods and Services Tax Ordinance, 2017
        Chapter IX
        RETURNS

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        GST practitioner authorization: registered person remains liable for accuracy of returns and details filed by practitioner. The statute permits a registered person to authorise an approved goods and services tax practitioner to furnish prescribed details of outward and inward supplies and to file specified returns in the manner prescribed; notwithstanding that authorisation, the registered person remains responsible 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 authorization: registered person remains liable for accuracy of returns and details filed by practitioner.

                                The statute permits a registered person to authorise an approved goods and services tax practitioner to furnish prescribed details of outward and inward supplies and to file specified returns in the manner prescribed; notwithstanding that authorisation, the registered person remains responsible for the correctness of any particulars furnished by the practitioner.


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