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

Under the CGST Act, 2017, who bears the responsibility for the correctness of particulars furnished in a return filed on behalf of a registered person by an approved GST practitioner?

The registered person remains responsible. Even when an approved GST practitioner files the return or details, section 48(3) says responsibility for their correctness continues to rest with the registered person on whose behalf they are furnished, not with the practitioner.

  1. AThe registered person on whose behalf the return is furnishedCorrect
  2. BThe GST practitioner who filed the return
  3. CThe GST practitioner and the registered person in equal shares
  4. DThe proper officer who accepts the return

Explanation

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

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