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CS Executive · Tax Laws and Practice · Basics of Goods and Services Tax

Ananya Traders, a registered person, appoints an approved GST practitioner to file its return under section 39. The practitioner enters a wrong figure of outward supplies. Under Section 48 of the CGST Act, 2017, who bears responsibility for the correctness of the particulars?

The registered person, Ananya Traders, remains responsible. Under Section 48(3) of the CGST Act, responsibility for correctness of particulars in returns or details filed by an approved GST practitioner continues to rest with the registered person on whose behalf they are filed.

  1. AThe practitioner alone, since the practitioner filed the return
  2. BThe registered person, Ananya Traders, continues to be responsibleCorrect
  3. CThe GST Council
  4. DThe Government that assigns the compliance rating

Explanation

Section 48(3) states that responsibility for correctness of particulars furnished by the practitioner continues to rest with the registered person on whose behalf they are furnished. So the practitioner alone is not responsible. Errors may therefore affect the person's compliance record.

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