Goods and services tax practitioners.

Section 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.

AI Explanation

The approval process, eligibility criteria, duties, and obligations of Goods and Services Tax (GST) practitioners, as well as the procedures for their removal, are determined by prescribed regulations.

Section 48(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.

AI Explanation

To facilitate the filing of details related to outward supplies and returns, a registered person has the option to authorize an approved GST practitioner. This includes sections 37, 39, 44, and 45, along with any other prescribed functions.

Section 48(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.

AI Explanation

While GST practitioners play a role in filing returns and providing details, it's crucial to note that the registered person remains ultimately responsible for the accuracy of the information submitted. This responsibility applies regardless of the functions performed by the authorized GST practitioner on behalf of the registered person.