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

Under section 48 of the CGST Act, 2017, a registered person authorises an approved GST practitioner to file his return. If the practitioner files a return with an incorrect figure, who bears the responsibility for the correctness of the particulars?

The registered person remains responsible for the correctness of the particulars in the return, even though an approved GST practitioner filed it. Section 48(3) of the CGST Act says this responsibility continues to rest with the registered person on whose behalf the return is furnished.

  1. AThe registered person on whose behalf the return is furnishedCorrect
  2. BThe GST practitioner alone
  3. CThe GST Council
  4. DThe practitioner and the registered person share it equally

Explanation

Section 48(3) provides that, despite the authorisation of a practitioner, responsibility for the correctness of particulars in the return or other details continues to rest with the registered person. The practitioner alone is not liable under this provision, and the law does not provide for equal sharing.

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