Goods and services tax practitioners- (1) The manner of approval of goods and services tax practitioners, their

(2) A registered person may authorise an approved goods and service tax practitioner to furnish the details of outward suppliers under section 37, the details of inward supplies under section 38 and the return under section 39 or section 44 or section 45 1[and to perform such other functions] 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. CHAPTER –X PAYMENT OF TAX