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Section 48: Goods and services tax practitioners

The Uttar Pradesh Goods and Services Tax Act, 2017State Act of Uttar Pradesh · Act 1 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 authorize an approved goods and services tax practitioner to furnish the details of outward supplies under section 37, 4[xxx] and the return under section 39 or section 44 or section 45 5[and to perform such other functions] 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 Uttar Pradesh Goods and Services Tax Act, 2017
Section48
Marginal noteGoods and services tax practitioners
JurisdictionState of Uttar Pradesh
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • omitted. Omit. by sec. 11 of U.P. Act no. 11 of 2022.
  • inserted. Ins. by sec. 19 of U. P. Act no. 45 of 2018.

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