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CS Professional · Goods and Services Tax (GST) and Corporate Tax Planning · Compliance Rating, Anti-Profiteering, GST Practitioners and Authorised Representative

Ananya Traders authorises an approved GST practitioner to file its monthly return. The practitioner enters a wrong figure of outward supplies. Who bears the responsibility for the correctness of the particulars furnished?

The responsibility rests with the registered person, Ananya Traders. Even when an approved GST practitioner files the return, the Act provides that responsibility for the correctness of the particulars continues with the registered person on whose behalf the return is furnished.

  1. AThe GST practitioner alone, since he filed the return
  2. BThe registered person, Ananya Traders, on whose behalf the return is filedCorrect
  3. CBoth equally, shared in equal proportion by law
  4. DThe proper officer who accepts the return

Explanation

Section 48(3) provides that, despite the authorisation, responsibility for correctness of particulars in the return or other details filed by the practitioner continues to rest with the registered person. Option A reverses this rule.

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