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Goods and services tax practitioners.

Section 48 - Kerala SGST - RETURNS - GST - States - Section 48 - 48. -(1) The manner of approval of goods and services t .....

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for their functioning shall be such as may be prescribed. (2) A registered person may authorise an approved goods and se .....

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r section 38 and the return under section 39 or section 44 or section 45 in such manner as may be prescribed. (3) Notwit .....

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