Goods and services tax practitioners.
Section 48
GST – States
RETURNS
Himachal Pradesh Goods and Services Tax Act, 2017
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 furni
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