Tax Return Preparers
Section 43
Bill
RETURNS
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
43. Tax Return Preparers
(1) The appropriate Government may, by rules, prescribe the manner of approval of Tax Return Preparers, their eligibility conditions, duties and obligations, manner of removal and such other conditions as may be relevant for their functioning as a Tax Return Preparer.
(2) A registered taxable person may, in the ma
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