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    <description>An enrolled GST Practitioner may prepare and file returns, furnish supply details, deposit into the electronic cash ledger, file refund claims, and apply for amendments or cancellation of registration, subject to confirmation requirements by the registered person. The practitioner must sign or electronically verify statements, make them available on the common portal, and act as authorised representative; however, correctness of particulars remains the responsibility of the registered person. Enrolment follows prescribed eligibility, application, and examination rules and is subject to cancellation for misconduct.</description>
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