Goods and services tax practitioner authorisation preserves registered person's responsibility for accuracy of returns under the GST framework. Provision establishes a prescribed regulatory framework for approval, eligibility, duties, obligations and removal of goods and services tax practitioners, and permits registered persons to authorise an approved practitioner to furnish details of outward and inward supplies and statutory returns. Notwithstanding such authorisation, the responsibility for correctness of particulars furnished by the practitioner remains with the registered person on whose behalf those returns and details are filed.