CS Professional · Goods and Services Tax (GST) and Corporate Tax Planning · Overview of Goods and Services Tax
Under the CGST Act, 2017, who bears responsibility for the correctness of particulars in a return furnished through an approved GST practitioner?
The registered person remains responsible for the correctness of particulars in a return or details filed by an approved GST practitioner on his behalf. Authorising a practitioner does not shift this responsibility away from the registered person.
- AThe GST practitioner alone, since he filed the return
- BThe registered person on whose behalf the return is furnishedCorrect
- CThe practitioner and the registered person equally
- DThe Government that approved the practitioner
Explanation
The Act says that, despite authorising a practitioner to furnish details and returns, responsibility for the correctness of particulars continues to rest with the registered person. The practitioner-only option ignores this overriding rule.
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