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<h1>Section 48 GST Act: Framework for Tax Practitioners, Approval Process, Duties, and Responsibilities of Registered Persons</h1> Section 48 of the Gujarat Goods and Services Tax Act, 2017, outlines the framework for goods and services tax practitioners. It prescribes the approval process, eligibility, duties, and conditions for their operation. Registered persons can authorize these practitioners to submit details of outward and inward supplies and returns as prescribed. However, the ultimate responsibility for the accuracy of the information filed by the practitioners remains with the registered person.