Goods and services tax practitioner authorisation enables filing of supplies and returns while registered person retains primary responsibility. Section 48 provides for approval, eligibility, duties, removal and other conditions for goods and services tax practitioners; allows registered persons to authorise approved practitioners to furnish outward and inward supplies and returns as prescribed; and expressly preserves the registered person's responsibility for the correctness of particulars and returns filed 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.
Goods and services tax practitioner authorisation enables filing of supplies and returns while registered person retains primary responsibility.
Section 48 provides for approval, eligibility, duties, removal and other conditions for goods and services tax practitioners; allows registered persons to authorise approved practitioners to furnish outward and inward supplies and returns as prescribed; and expressly preserves the registered person's responsibility for the correctness of particulars and returns filed by the practitioner.
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