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of <h1>Understanding Section 48: Roles, Duties, and Approval of GST Practitioners Under Meghalaya GST Act 2017</h1> Section 48 of the Meghalaya Goods and Services Tax Act, 2017 outlines the framework for goods and services tax practitioners, detailing their approval process, eligibility, duties, and removal. Registered persons can authorize these practitioners to file details of outward and inward supplies and returns. However, the registered person retains ultimate responsibility for the accuracy of the information filed by the practitioner on their behalf.
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