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

Under the CGST Act, 2017, a registered person authorises an approved GST practitioner to file his monthly return on the common portal. Later it is found that the return contained an incorrect figure of outward supplies. Who continues to bear responsibility for the correctness of the particulars furnished?

The registered person remains responsible. Even when an approved GST practitioner files returns on the portal, the Act says responsibility for correctness of the particulars continues to rest with the registered person on whose behalf the return and details are furnished.

  1. AThe GST practitioner alone, since he filed the return
  2. BThe registered person on whose behalf the return was furnishedCorrect
  3. CThe GST Council, as the owner of the common portal
  4. DThe jurisdictional proper officer who accepted the return

Explanation

Section 48(3) provides that, despite authorising a practitioner, responsibility for the correctness of particulars in the return or other details continues to rest with the registered person. The practitioner-only option is wrong because authorisation does not shift liability.

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