Authorized GST practitioner may file returns, but the registered person retains responsibility for correctness of filings. The provision mandates that the manner of approval, eligibility, duties, removal and other conditions for goods and services tax practitioners be prescribed; allows a registered person to authorise an approved practitioner to furnish details of outward supplies under section 37 and returns under sections 39, 44 or 45 and to perform other prescribed functions; and confirms that responsibility for correctness of particulars filed by practitioners stays with the registered person.