Section 48 – Goods and services tax practitioners of CGST ACT, 2017<\/p>\n
48. (1) The manner of approval of goods and services tax practitioners, their eligibility
\nconditions, duties and obligations, manner of removal and other conditions relevant for their
\nfunctioning shall be such as may be prescribed.
\n(2) A registered person may authorise an approved goods and services tax practitioner
\nto furnish the details of outward supplies under section 37, the details of inward supplies
\nunder section 38 and the return under section 39 or section 44 or section 45 in such manner
\nas may be prescribed.
\n(3) Notwithstanding anything contained in sub-section (2), the responsibility for
\ncorrectness of any particulars furnished in the return or other details filed by the goods and
\nservices tax practitioners shall continue to rest with the registered person on whose behalf
\nsuch return and details are furnished.<\/p>\n","protected":false},"excerpt":{"rendered":"
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 … Continue reading “Section 48 – Goods and services tax practitioners of CGST ACT, 2017”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"_links":{"self":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/222"}],"collection":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/comments?post=222"}],"version-history":[{"count":1,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/222\/revisions"}],"predecessor-version":[{"id":223,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/222\/revisions\/223"}],"wp:attachment":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/media?parent=222"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/categories?post=222"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/tags?post=222"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}