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          GST - States

          Section 48 - Goods and services tax practitioners.

          Arunachal Pradesh Goods and Services Tax Act, 2017
          Chapter IX
          RETURNS

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          Responsibility for correctness remains with registered persons even when tax practitioners are authorised to file returns on their behalf. A registered person may authorise an approved goods and services tax practitioner to furnish prescribed details of outward and inward supplies and to file specified returns in the prescribed manner. Responsibility for correctness of any particulars furnished in returns or other details filed by practitioners continues to rest with the registered person on whose behalf such returns and details are submitted.

          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.

          <h1>Responsibility for correctness remains with registered persons even when tax practitioners are authorised to file returns on their behalf.</h1> A registered person may authorise an approved goods and services tax practitioner to furnish prescribed details of outward and inward supplies and to file specified returns in the prescribed manner. Responsibility for correctness of any particulars furnished in returns or other details filed by practitioners continues to rest with the registered person on whose behalf such returns and details are submitted.

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