Section 48 Himachal Pradesh  GST Act 2017 : Goods and services tax practitioners

By | August 19, 2017
(Last Updated On: August 19, 2017)

Section 48 Himachal Pradesh  GST Act 2017

( Section 48 Himachal Pradesh  GST Act 2017  explains Goods and services tax practitioners and is covered in CHAPTER- IX RETURNS  )

Goods and services tax practitioners

48. (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, the details of inward supplies under section 38 and the return under section 39 or section 44 or section 45 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.


Himachal Pradesh  GST Act 2017

Himachal Pradesh GST Rules 2017

Himachal Pradesh  GST Notifications

Himachal Pradesh  GST Rate Notifications

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