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

Under the Central Goods and Services Tax Act, 2017, a registered person authorises an approved GST practitioner to furnish the monthly return on his behalf. The practitioner enters a wrong figure of outward supplies in the return. On whom does the responsibility for the correctness of the particulars furnished rest?

Responsibility rests with the registered person. Even where an approved GST practitioner files the return, the Act says the responsibility for correctness of the particulars furnished continues with the registered person on whose behalf the return or details are filed.

  1. AOn the GST practitioner alone, as he filed the return
  2. BOn the registered person on whose behalf the return is furnishedCorrect
  3. CShared equally between the practitioner and the registered person
  4. DOn the proper officer who accepts the return

Explanation

The Act provides that, despite the authorisation, responsibility for the correctness of particulars in the return or other details filed by the practitioner continues to rest with the registered person. The option placing it on the practitioner alone ignores this express rule. Equal sharing is not provided by the Act.

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