https://www.taxtmi.com/acts?id=26438 Section 48 establishes that goods and services tax practitioners are to be approved and regulated in manner prescribed, covering eligibility, duties, removal and other conditions. A registered person may authorise an approved practitioner to furnish details of outward and inward supplies and returns as prescribed, but responsibility for the correctness of particulars in those filings remains with the registered person. en-us Sat, 17 Jun 2017 16:20:17 +0530 Wed, 21 Jun 2017 14:32:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26438 Section 48 establishes that goods and services tax practitioners are to be approved and regulated in manner prescribed, covering eligibility, duties, removal and other conditions. A registered person may authorise an approved practitioner to furnish details of outward and inward supplies and returns as prescribed, but responsibility for the correctness of particulars in those filings remains with the registered person. Act-Rules GST - States Sat, 17 Jun 2017 16:20:17 +0530 https://www.taxtmi.com/acts?id=26438