https://www.taxtmi.com/acts?id=27302 Section 48 prescribes that the approval, eligibility, duties, removal and related conditions for goods and services tax practitioners shall be as prescribed. A registered person may authorise an approved practitioner to furnish details of outward and inward supplies and specified returns in the prescribed manner, but the responsibility for correctness of particulars furnished by the practitioner remains with the registered person on whose behalf such returns and details are filed. en-us Fri, 23 Jun 2017 16:45:10 +0530 Thu, 20 Jul 2017 12:50:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27302 Section 48 prescribes that the approval, eligibility, duties, removal and related conditions for goods and services tax practitioners shall be as prescribed. A registered person may authorise an approved practitioner to furnish details of outward and inward supplies and specified returns in the prescribed manner, but the responsibility for correctness of particulars furnished by the practitioner remains with the registered person on whose behalf such returns and details are filed. Act-Rules GST - States Fri, 23 Jun 2017 16:45:10 +0530 https://www.taxtmi.com/acts?id=27302