Section 48 – Himachal Pradesh SGST – RETURNS – Himachal Pradesh Goods and Services Tax Act, 2017 – Section 48 – 48. 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 outwa
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