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<h1>Section 48 of Delhi GST Act 2017: Framework for Tax Practitioners, Approval Process, Duties, and Conditions Explained.</h1> Section 48 of the Delhi 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 operation. Registered persons can authorize these practitioners to submit details of outward and inward supplies and returns under specified sections. However, the ultimate responsibility for the accuracy of the information provided in returns or other filings remains with the registered person, despite the practitioner's involvement.