( Section 48 Haryana GST Act 2017  explains Goods and services tax practitioners and is covered in Chapter IX : RETURNS )

Goods and services tax practitioners

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.

Haryana GST Act 2017 

Haryana GST Rules 2017

Haryana GST Notifications

Haryana GST Rates Notifications

Haryana GST Bill 2017

Related Topic on GST