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

Under the CGST Act, 2017, an approved GST practitioner files the return of a registered person, and the return contains an incorrect particular. On whom does the responsibility for correctness continue to rest?

The responsibility continues to rest with the registered person on whose behalf the return is furnished. Authorising an approved GST practitioner to file returns does not transfer liability for the correctness of the particulars, so the practitioner alone is not answerable.

  1. AThe GST practitioner alone
  2. BThe Government that approved the practitioner
  3. CThe registered person on whose behalf the return is furnishedCorrect
  4. DThe GST Council

Explanation

The provision on GST practitioners says that, notwithstanding the authorisation to furnish returns, responsibility for correctness of particulars furnished by the practitioner continues to rest with the registered person. Hence shifting liability wholly to the practitioner is wrong.

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