Section 48(2) in Telangana Goods and Services Tax Act, 2017
(2)A registered person may authorise an approved goods and service tax practitioner to furnish the details of outward supplies under section 37, the details of inward supplies under section 38 and the return under section 39 or section 44 [or section 45] [Inserted by Act 3 of 2019, (w.e.f. 01.07.2017).] [and to perform such other functions] [Inserted by Act 3 of 2019.] in such manner as may be prescribed.
