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of <h1>Responsibilities and Role of GST Practitioners Under Section 48 of the Manipur GST Act 2017 Explained</h1> Section 48 of the Manipur Goods and Services Tax Act, 2017, outlines the framework for goods and services tax practitioners, including their approval, eligibility, duties, and removal. Registered persons can authorize these practitioners to submit details of outward and inward supplies and returns as prescribed. However, the responsibility for the accuracy of the submitted information remains with the registered person, even when a practitioner files the return on their behalf.
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