Section 48 - Goods and services tax practitioners of CGST ACT, 2017

             48. (1) The manner of approval of goods and services tax practitioners, their eligibility
conditions, duties and obligations, manner of removal and other conditions relevant for their
functioning shall be such as may be prescribed.
                   (2) A registered person may authorise an approved goods and services tax practitioner
to furnish the details of outward supplies under section 37, the details of inward supplies
under section 38 and the return under section 39 or section 44 or section 45 in such manner
as may be prescribed.
                    (3) Notwithstanding anything contained in sub-section (2), the responsibility for
correctness of any particulars furnished in the return or other details filed by the goods and
services tax practitioners shall continue to rest with the registered person on whose behalf
such return and details are furnished.

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