Goods and services tax practitioners.

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..... . (2) A registered person may authorise an approved goods and services tax practitioner to furnish the details of outward supplies under section 37 2 [ **** ] 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 correctn .....

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