Section 48 of GST – Goods and services tax practitioners. Check GST Section 48 In this section you may find all details for Goods and services tax practitioners. Detailed Analysis of GST Section 48 of GST Act 2017 – Goods and services tax practitioners. We Provide Complete Details for All GST Section’s and In this article you may find all details for GST Section 48. Check Section Wise Analysis of GST Act 2017, Chapter Wise Analysis of GST All Sections. in this article you may find complete details regarding Section 48 of GST Act 2017 – Goods and services tax practitioners, gst all sections and definitions. Now Check more details from below…
Section 48 of GST – Goods and services tax practitioners
(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.