Confirmation from taxable person about return filed by GST Practitioner :
Where a statement required to be furnished by a taxable person has been furnished by the GST Practitioner authorised by him, a confirmation shall be sought from the taxable person over email or SMS and the statement furnished by the GST Practitioner shall be made available to the taxable person on the Common Portal.
If the taxable person fails to respond to the request for confirmation till the last date of furnishing of such statement, it shall be deemed that he has confirmed the statements furnished by the GST Practitioner -proviso to Rule 24(8) of Return Rules.