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<h1>Tax Return Preparers' Role Defined: Section 43 of GST Law Sets Rules for Approval and Responsibilities.</h1> Section 43 of the Model GST Law outlines the framework for Tax Return Preparers (TRPs). The government is empowered to establish rules regarding the approval, eligibility, duties, obligations, and removal of TRPs. Registered taxable persons can authorize approved TRPs to submit details of outward and inward supplies and returns under specified sections. Despite delegating these tasks, the ultimate responsibility for the accuracy of the information submitted remains with the taxable person.