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<h1>GST Practitioners: Section 48 Sets Rules for Approval, Duties, and Eligibility; Registered Persons Retain Responsibility for Accuracy</h1> Section 48 of the Rajasthan Goods and Services Tax Act, 2017, outlines the framework for goods and services tax practitioners. It prescribes the approval process, eligibility criteria, duties, obligations, and conditions for their functioning. Registered persons can authorize these practitioners to file details of outward and inward supplies and returns as specified under various sections. However, the responsibility for the accuracy of the information provided remains with the registered person, even if the practitioner files the returns on their behalf.