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Section 48: Goods and services tax practitioners.

The Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017)State Act of Meghalaya · Act 10 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 service 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 in such manner as may be prescribed.

(3) Notwithstanding anything contained in subsection (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.

Where this provision sits

ActThe Meghalaya Goods and Services Tax Act, 2017 (Act No. 10 of 2017)
Section48
Marginal noteGoods and services tax practitioners.
JurisdictionState of Meghalaya
StatusIn force as published by the source

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