(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, [omitted]119 and the return under section 39 or section 44 or section 45 [and to perform such other functions]120 in such manner as may be prescribed.
(3) Notwithstanding anything contained in subsection (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.
119. The Words "the details of inward supplies under section 38" omitted by the Uttar Pradesh Goods and Services Tax (Amendment) Act, 2022 (U. P. Act. No. 11 of 2022) Published Vide Notification No. No. 497 (2)/LXXIX-V-1-2022-1-ka-10-2022 Dated Lucknow, September 29, 2022 120. Inserted by The Uttar Pradesh Goods and Services Tax (Amendment) Act, 2018 (U.P. Act No. 45 of 2018) Published vide Notification No. 2577(2)/LXXIX-V-1-18-1(Ka)-23-18 Lucknow : Dated : 24 December, 2018 w.e.f. 01 February, 2019.