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

Mehta Traders, a registered person, authorises an approved GST practitioner to file its monthly return. The practitioner enters an incorrect figure in the return. On whom does the responsibility for correctness of the particulars rest under the CGST Act, 2017?

Responsibility rests with Mehta Traders, the registered person. Under section 48(3), even where an approved GST practitioner furnishes the return, responsibility for the correctness of the particulars continues to rest with the registered person on whose behalf it is filed.

  1. AOn the practitioner alone, since he furnished the return
  2. BOn the Government, which approved the practitioner
  3. CJointly on the practitioner and the proper officer, equally
  4. DOn Mehta Traders, the registered person on whose behalf the return was filedCorrect

Explanation

Section 48(3) provides that, despite authorising a practitioner, responsibility for correctness of particulars furnished in the return continues to rest with the registered person on whose behalf it is filed. Hence shifting it to the practitioner is wrong.

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