Goods and services tax practitioner authorisation allows filing of supplies and returns, but the registered person retains accuracy responsibility. Regulation of goods and services tax practitioners prescribes approval, eligibility, duties, obligations and removal; a registered person may authorise an approved practitioner to furnish prescribed outward and inward supply details and to file specified returns in the prescribed manner; notwithstanding such authorisation, responsibility for correctness of return particulars and other filed details remains with the registered person on whose behalf the practitioner acts.