Authorisation of GST practitioner permits filing of supply details and returns, while registered person retains correctness responsibility. The statute delegates prescription of approval, eligibility, duties, removal and related conditions for goods and services tax practitioners; allows a registered person to authorise an approved practitioner to furnish outward and inward supply details and returns as prescribed; and confirms that the responsibility for correctness of particulars furnished by the practitioner continues to rest with the registered person on whose behalf such filings are made.