Tax Return Preparers authorization allows approved agents to file GST returns while registered taxpayers retain responsibility for accuracy. A registered taxable person may, in the prescribed manner, authorise an approved Tax Return Preparer to furnish details of outward and inward supplies and to file specified returns and other prescribed tasks. Notwithstanding such authorisation, the responsibility for correctness of particulars in returns and related filings prepared or filed by the Tax Return Preparer remains with the registered taxable person on whose behalf the filings are made.