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

Mehta Traders authorises an approved GST practitioner to file its return under section 39. The practitioner wrongly reports a lower outward tax liability because of a data-entry error. Which statement is correct under section 48 of the CGST Act, 2017?

Responsibility continues to rest with Mehta Traders. Section 48(3) applies notwithstanding the authorisation in section 48(2), so the registered person remains responsible for the correctness of particulars in the return even though an approved practitioner filed it.

  1. AThe authorisation relieves Mehta Traders of responsibility because the practitioner filed the return
  2. BThe responsibility for correctness continues to rest with Mehta Traders, notwithstanding the authorisationCorrect
  3. CResponsibility rests solely with the practitioner since section 48(2) overrides section 48(3)
  4. DResponsibility passes to the Government once the practitioner is approved

Explanation

Section 48(3) begins with 'Notwithstanding anything contained in sub-section (2)', so the authorisation in sub-section (2) does not shift responsibility. Mehta Traders remains answerable for the particulars. The option claiming section 48(2) overrides (3) reverses the actual order of precedence.

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