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of <h1>Section 48: Framework for GST Practitioners' Approval, Duties, and Responsibilities Under Arunachal Pradesh GST Act 2017</h1> Section 48 of the Arunachal Pradesh Goods and Services Tax Act, 2017 outlines the framework for goods and services tax practitioners. It specifies the approval process, eligibility criteria, duties, obligations, and removal of such practitioners. Registered persons can authorize these practitioners to submit details of outward and inward supplies and returns as prescribed. However, the ultimate responsibility for the accuracy of the information provided remains with the registered person, despite the practitioner's involvement in filing returns or other details.
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