Amendment status not verified — confirm the current text below against the official source.
Goods and services tax practitioners.- (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]155 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. (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. 152 Omitted vide RGST Amendment Bill, 2022 dated 19.09.2022. 153 Omitted vide RGST Amendment Bill, 2022 dated 19.09.2022. 154 Inserted vide RGST Amendment Bill, 2022 dated 19.09.2022. 155 Omitted vide RGST Amendment Bill, 2022 dated 19.09.2022. Page 86 of 217 CHAPTER X PAYMENT OF TAX