https://www.taxtmi.com/article/detailed?id=12236 Section 48 and section 2(55) define a Goods and Services Tax Practitioner as an approved person authorised to furnish information and perform specified tax acts for a registered person, with enrolment subject to eligibility conditions. A practitioner may, when authorised, file returns, deposit to the electronic cash ledger, claim refunds, apply for amendment or cancellation of registration, furnish e-way bill information, file Form GST ITC-04, and handle enrolment amendments or surrender. Applications for refund, registration amendment or cancellation, or composition scheme intimation/withdrawal submitted by a practitioner must be placed on the common portal and await the registered person's confirmation before further processing. en-us Sat, 20 Jan 2024 10:11:02 +0530 Sat, 20 Jan 2024 10:11:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12236 Section 48 and section 2(55) define a Goods and Services Tax Practitioner as an approved person authorised to furnish information and perform specified tax acts for a registered person, with enrolment subject to eligibility conditions. A practitioner may, when authorised, file returns, deposit to the electronic cash ledger, claim refunds, apply for amendment or cancellation of registration, furnish e-way bill information, file Form GST ITC-04, and handle enrolment amendments or surrender. Applications for refund, registration amendment or cancellation, or composition scheme intimation/withdrawal submitted by a practitioner must be placed on the common portal and await the registered person's confirmation before further processing. Articles Goods and Services Tax - GST Sat, 20 Jan 2024 10:11:02 +0530 https://www.taxtmi.com/article/detailed?id=12236