Goods and Services Tax Practitioners :
Filing of return is not going to be easy for small tax payers. Hence, a provision has been made to approve GST Practitioners.
Eligibility conditions, duties and obligations, manner of removal and other conditions of GST Practitioners will be prescribed by rules – section 48(1) of CGST Act.
A registered taxable person may authorise an approved GST 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 (monthly return), section 44 (annual return or section 45 (final return after closure) in such manner as may be prescribed – section 48(2) of CGST Act.
The responsibility for correctness of any particulars furnished in the return or other details filed by the GST Practitioner shall continue to rest with the registered person on whose behalf such return and details are filed — section 48(2) of CGST Act.