Central Goods and Service Tax Act, 2017
Goods and services tax practitioners (Sec. 48)
(1) The manner of approval of goods and services tax practitioners, their eligibility conditions, duties and obligations, manner of removal and other conditions relevant for their functioning shall be such as may be prescribed.
(2) A registered person may authorise an approved goods and services tax practitioner to furnish the details of outward supplies under section 37, the details of inward supplies under section 38 and the return under section 39 or section 44 or section 45 in such manner as may be prescribed.
(3) Notwithstanding anything contained in sub-section (2), the responsibility for correctness of any particulars furnished in the return or other details filed by the goods and services tax practitioners shall continue to rest with the registered person on whose behalf such return and details are furnished.
This section provides for the manner of approval of goods and services tax practitioner, their eligibility conditions, duties and obligations, manner of removal. This section also provides that a registered person may authorise a practitioner for filing of various returns, but all the responsibilities under the Act lie with the registered person.