The Maharashtra Goods and Services Tax Act, 2017State Act of Maharashtra · Act 43 of 2017
(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 [* * *] 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.
(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.
Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.
omitted, Mah. 39 of 2022. The words and figures ", the details of inward supplies under section 38" were deleted by Mah. 39 of 2022, s. 11, w.e.f. 1st October 2022.
inserted, Mah. 67 of 2018. These words were inserted by Mah. 67 of 2018, s. 19, w.e.f. 1st February 2019.
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