THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
RETURNS
Section 48: Goods and services tax practitioners. (Relevant Rules 83 to 84)
(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 [helldod
2omit[, the details of inward supplies under
section 38] helldod] and the return
under section 39 or
section 44 or section 45
1[and to
perform such other functions] 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.
1. Inserted Vide: Section 19 of CGST Amendment Act 2018 vide Notification No. 02/2019 - Central Tax (w.e.f. 01.02.2019)