Section 48. 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, 1[***] and the return under section 39 or section 44 or
section 45 2[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.
