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<h1>GST practitioner authorisation allows filing of supply details and returns while the registered person remains responsible for correctness.</h1> Section 48 prescribes approval, eligibility, duties and removal conditions for goods and services tax practitioners and allows a registered person to authorise an approved practitioner to furnish outward and inward supply details and file prescribed returns; however, the registered person retains responsibility for the correctness of any particulars furnished by the practitioner.