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        GST - States

        Section 48 - Goods and services tax practitioners.

        Jammu and Kashmir Goods and Services Tax Act, 2017
        Chapter IX
        RETURNS

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        GST practitioners authorization to file returns permitted, but continuing responsibility for accuracy remains with the registered person. Section 48 establishes that detailed rules will prescribe approval, eligibility, duties and removal of GST practitioners; allows registered persons to authorise approved practitioners to furnish outward and inward supply details and returns as prescribed; and confirms that the registered person retains continuing responsibility for the correctness of 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 practitioners authorization to file returns permitted, but continuing responsibility for accuracy remains with the registered person.

                                Section 48 establishes that detailed rules will prescribe approval, eligibility, duties and removal of GST practitioners; allows registered persons to authorise approved practitioners to furnish outward and inward supply details and returns as prescribed; and confirms that the registered person retains continuing responsibility for the correctness of particulars furnished by the practitioner.


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