Section 48(2) in The Punjab Goods and Services Tax Act, 2017
(2)A registered person may authorise an approved goods and services 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 [and to perform such other functions] [Inserted by Punjab Act No. 1 of 2019, dated 8.1.2019.] in such manner as may be prescribed.
