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CS Professional · Goods and Services Tax (GST) and Corporate Tax Planning · Overview of Goods and Services Tax

Meera Traders has authorised an approved GST practitioner to file its return under section 39. The practitioner enters an incorrect figure and Meera Traders' compliance record is later reviewed for rating. Under Section 48 of the CGST Act, 2017, on whom does the responsibility for correctness of the particulars in the return rest?

Responsibility rests on Meera Traders, the registered person. Even when an approved GST practitioner files the return, Section 48(3) says the responsibility for correctness of particulars continues to rest with the registered person on whose behalf the return is furnished.

  1. AOn the approved GST practitioner alone, since the practitioner filed the return
  2. BJointly and equally on the practitioner and the proper officer
  3. COn the GST Council, which approved the practitioner
  4. DOn Meera Traders, the registered person, notwithstanding the authorisationCorrect

Explanation

Section 48(3) provides that, despite the authorisation to a practitioner, responsibility for correctness of particulars in the return or other details continues to rest with the registered person on whose behalf they are filed. Hence Meera Traders remains responsible, and shifting it to the practitioner is wrong.

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