section 48
Goods and services tax practitioners
The Meghalaya Goods and Services Tax Act, 2017Tax201765 of 116 sections available18 chapters
Chapter IX RETURNS
Statutory text
- (1) The Government may, by rules, prescribe the qualifications and conditions to be fulfilled by a person to be eligible to act as a Goods and Services Tax Practitioner.
- (2) A Goods and Services Tax Practitioner enrolled in such manner as may be prescribed, shall prepare returns and such other documents as may be prescribed, for and on behalf of a registered person.
- (3) A registered person may authorise an enrolled 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.
- (4) The responsibility for the correctness of any particulars furnished in the return or other details filed by the Goods and Services Tax Practitioner shall continue to rest with the registered person on whose behalf such return and details are furnished.
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