Section 48 of GST – Goods and services tax practitioners

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 practitionersDetailed Analysis of GST Section 48 of GST Act 2017 – Goods and services tax practitionersWe 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 definitionsNow Check more details from below…..

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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.

Analysis and Updates

Introduction

This provision relates to:

  • Procedure followed in appointment/termination of Goods and Service Tax practitioners
  • How to engage/disengage GST practitioner by the registered person
  • What are all the activities can be performed by GST practitioner on behalf of registered person

Analysis of this section available very soon, keep visit to this page for future updates…

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