Skip to content

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

Under the Central Goods and Services Tax Act, 2017, a registered person authorises an approved GST practitioner to file his monthly return. The practitioner enters a wrong figure of outward supplies in the return. Who continues to be responsible for the correctness of the particulars furnished?

The registered person remains responsible. Even though an approved GST practitioner may be authorised to furnish outward supply details and returns, the CGST Act provides that responsibility for the correctness of the particulars continues to rest with the registered person on whose behalf they are filed.

  1. AThe approved GST practitioner alone, since he filed the return
  2. BThe registered person on whose behalf the return was filedCorrect
  3. CThe jurisdictional proper officer who accepted the return
  4. DThe GST Council, as the authority that approved the practitioner

Explanation

The Act allows a registered person to authorise an approved GST practitioner to furnish outward supply details and returns. It also says that responsibility for the correctness of particulars furnished continues to rest with the registered person. So the practitioner's involvement does not shift the liability away from the taxpayer.

Did you get it right without looking?

One question tells you little. A timed set on Basics of Goods and Services Tax shows your real accuracy, how long you take and where you lose marks.

Practise Basics of Goods and Services TaxFree diagnostic mock

More Basics of Goods and Services Tax questions