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 *[and to perform
such other functions] in such manner as may be prescribed.
*[insertion of new phrase by 2019 Amd Act.s.19]
(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.
Section 48 • THE ASSAM GOODS AND SERVICES TAX ACT, 2017
Section 48.(1). 1
assam-goods-and-services-tax-act-2017-sec-48.json
•
Section 48
{
"act_title": "THE ASSAM GOODS AND SERVICES TAX ACT, 2017",
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"section_label": "Section",
"section": {
"number": "48",
"title": "Section 48.(1). 1",
"chapter": null,
"content": "The manner of approval of goods and services tax \npractitioners, their eligibility conditions, duties and obligations, \nmanner 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 \nservices tax practitioner to furnish the details of outward supplies \nunder section 37, the details of inward supplies under section 38 and \nthe return under section 39 or section 44 or section 45 *[and to perform \nsuch other functions] in such manner as may be prescribed. \n*[insertion of new phrase by 2019 Amd Act.s.19] \n(3) Notwithstanding anything contained in sub -section (2), the \nresponsibility for correctness of any particulars furnished in the \nreturn or other details filed by the goods and services tax \npractitioners shall continue to rest with the registered person on \nwhose behalf such return and details are furnished.",
"footnote": "",
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},
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