Responsibility for return accuracy remains with the registered person despite authorization of GST practitioners to file returns. Section 48 prescribes that procedures for approval, eligibility, duties and removal of goods and services tax practitioners shall be prescribed; allows a registered person to authorize an approved practitioner to furnish outward and inward supply details and file prescribed returns; and confirms that responsibility for correctness of particulars filed by the practitioner remains with the registered person.
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 accuracy remains with the registered person despite authorization of GST practitioners to file returns.
Section 48 prescribes that procedures for approval, eligibility, duties and removal of goods and services tax practitioners shall be prescribed; allows a registered person to authorize an approved practitioner to furnish outward and inward supply details and file prescribed returns; and confirms that responsibility for correctness of particulars filed by the practitioner remains with the registered person.
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