Tax Return Preparer authorization allows registered taxpayers to appoint approved preparers to file GST returns, retaining taxpayer responsibility. The appropriate Government may prescribe rules for approval, eligibility, duties, obligations and removal of Tax Return Preparers. A registered taxable person may authorise an approved Tax Return Preparer to furnish details of outward and inward supplies and to submit statutory returns; however, responsibility for correctness of particulars in such filings remains with the registered taxable person.