46. Submission of returns through Tax Return Preparers

(1)  A registered taxable person may, in the manner prescribed, authorise an approved Tax Return Preparer to furnish the details of outward supplies under section 34, the details of inward supplies under section 35 and the return under section 36, 43 or section 44, as the case may be, and such other tasks as are prescribed in the rules.

(2)  The appropriate Government may, by rules, prescribe the manner of approval of Tax Return Preparers, their eligibility conditions, duties and obligations, manner of removal and such other conditions as may be relevant for their functioning as a Tax Return Preparer.

(3)  Notwithstanding anything contained in sub-section (1), the responsibility for correctness of any particulars furnished in the return and other details filed by the Tax Return Preparer shall continue to rest with the registered taxable person on whose behalf such return and details are filed.