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of <h1>Kerala GST Ordinance Section 48: Framework for Tax Practitioners, Approval Process, Duties, and Responsibilities Explained.</h1> Section 48 of the Kerala Goods and Services Tax Ordinance, 2017, outlines the framework for goods and services tax practitioners. It specifies the approval process, eligibility, duties, obligations, and conditions for their operation. Registered persons can authorize these practitioners to submit details of outward and inward supplies and returns as prescribed. However, the registered person retains responsibility for the accuracy of the information submitted by the practitioner on their behalf.
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