CS Professional · Goods and Services Tax (GST) and Corporate Tax Planning · Overview of Goods and Services Tax
Sunrise Traders Pvt Ltd, Pune, has authorised an approved GST practitioner to file its return under section 39. The practitioner enters a wrong figure of outward supplies in the return. Which view follows from section 48 of the CGST Act, 2017, and affects the company's compliance record on which a rating score is based?
Responsibility for the correctness of the return continues to rest with the registered person, here the company, even though an approved practitioner filed it. Authorising a practitioner does not shift that responsibility, so the error is part of the company's own compliance record.
- AThe practitioner alone is responsible, since the company authorised him
- BResponsibility is shared equally between the company and the practitioner by law
- CThe responsibility for correctness continues to rest with the company as the registered personCorrect
- DNo one is responsible, as the return was filed by an approved practitioner
Explanation
Section 48(3) provides that, despite the authorisation, responsibility for correctness of particulars in the return filed by the practitioner continues to rest with the registered person. The error therefore counts against the company's own compliance record. The practitioner-alone view contradicts this sub-section.
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