Section 83(8) in Kerala Goods and Services Tax Rules, 2017
(8)A goods and services tax practitioner can undertake any or all of the following activities on behalf of a registered person, if so authorised by him to,-(a)furnish the details of outward and inward supplies;(b)furnish monthly, quarterly, annual or final return;(c)make deposit for credit into the electronic cash ledger;(d)file a claim for refund; and(e)file an application for amendment or cancellation of registration:Provided that where any application relating to a claim for refund or an application for amendment or cancellation of registration has been submitted by the goods and services tax practitioner authorised by the registered person, a confirmation shall be sought from the registered person and the application submitted by the said practitioner shall be made available to the registered person on the common portal and such application shall not be proceeded with further until the registered person gives his consent to the same.
