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<h1>Section 48 of Haryana GST Act: Framework for Tax Practitioners, Their Approval, Duties, and Registered Persons' Responsibilities.</h1> Section 48 of the Haryana Goods and Services Tax Act, 2017, outlines the framework for goods and services tax practitioners. It prescribes the manner of their approval, eligibility, duties, obligations, and removal. Registered persons can authorize approved practitioners to submit details of outward and inward supplies and returns under specified sections. However, the registered person remains responsible for the accuracy of the information submitted by the practitioner on their behalf.