GST practitioner authorization permits filing of supply details and returns, yet the registered person remains responsible for their accuracy. The statute prescribes that rules will govern approval, eligibility, duties, obligations and removal of goods and services tax practitioners. A registered person may authorise an approved practitioner to furnish details of outward and inward supplies and to file specified returns in the prescribed manner, but the statutory responsibility for correctness of particulars filed by the practitioner remains with the registered person on whose behalf such returns and details are furnished.