Section 48 of CGST Act, 2017 Goods and services tax practitioners
Click here to know GST rate of your goods or service
The below post explains about Goods and services tax practitioners under section 48 of CGST Act,2017.
Section 48 of CGST Act, 2017 explains Goods and services tax practitioners as below: (The amendments if any will also be updated here soon).
The extract of Section 48 of CGST Act,2017 quoted below:
48 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.
The above information clarifies about Goods and services tax practitioners under section 48 of CGST Act,2017.
If you have any comments about Section 48 of CGST Act, 2017 explaining Goods and services tax practitioners, share below your thoughts:
Click here to know GST rate of your goods or service
GST Exemption list of goods and services
Find HSN number or Service tariff code for GST
GST registration guidelines
Indian GST Laws
How to export your goods?
How to get Export Order?
GST Registration Guidelines
Learn Imports and Exports business free of cost
Find HSN code of your product.
Special provisions relating to casual taxable person and non-resident taxable person
Revocation of cancellation of registration, CGST Act, 2017
Prohibition of unauthorised collection of tax, CGST Act
Credit and debit notes, CGST Act, 2017
UTGST Act 2017, definitions
Section 5, UTGST Act, 2017
CGST Act, 2017 Furnishing details of outward supplies
Levy and Collection of GST under UTGST Act 2017
Tariff rate for sale of Steel and Iron in India
GST payable for Steel articles and Iron Articles
Tariff rate of GST payable for Copper and Copper articles
Rate of GST payable for Nickel and products of Nickel
Applicable GST for Aluminium and products made of aluminium
GST for Lead and products of Lead
Zinc and Zinc products, GST tariff rate in India
How to export goods from India?
Communication between GSTN and RBI on GST tax reciepts
Discrepancy in GST tax payments by CPIN,GSTIN,CIN,NEFT/RTGS UTR and Challan amount
How to reduce errors in GST payments by IT system of authorized banks
The legs of communication of data under GST payments
Reconciliation of GST tax collection by Accounting Authorities
Reconciliation by GSTN on GST Tax collection
Process of BRN,CIN,CPIN by RBI and Government on GST fund transfer
Fundamental changes GST from existing Tax System
Triangular export
Triangular shipment
Types of Insurance Documents.
What happens if overseas buyer not paid export bills discounted.
What happens if proper tracking of goods not effected in export import business?
What happens if your buyer rejects cargo? What are the major problems if consignee not taken delivery of cargo?
What happens, if Bank not received money from buyer after discounting of export bills?
Transferability of Bill of Lading
Transhipment - A redefinition
Changes in IEC after GST
Linking IEC with GSTIN in customs
Import under EPCG after GST
GST on imports by EOUs and SEZs
Changes of operation of SEZ
Does CVD exists under project imports?
Baggage clearance after GST implementation
Refund of SAD paid on imports
How to claim ITC under imports?
Procedures to claim Drawback after GST implantation
How to claim IGST refund on exports?
Export procedure changes after GST implementation
Factory stuffing procedures after GST implementation
Import of goods attracts IGST but not CVD under GST regime
Import goods attracts IGST and CVD under GST regime
Import Goods attract IGST, CVD and Compensation Cess under GST regime
Safeguard duty and Anti-dumping duty after GST implementation