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Tax Return Preparers

Section 43 - RETURNS - Goods and Services Tax - Section 43 - 43. (1) The appropriate Government may, by rules, prescribe the manner of approval of , 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 manner prescribed, authorise an approved Tax Return Preparer to furnish the details of outward supplies under section 32, the details of inwar .....

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