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

Vikram Traders, a registered person, has authorised an approved GST practitioner to file its returns. The practitioner makes an error in a return and the compliance record of Vikram Traders is affected. Under section 48 of the CGST Act, 2017, on whom does responsibility for the correctness of the particulars furnished rest?

Responsibility rests with the registered person, Vikram Traders. Under section 48(3), authorising an approved GST practitioner to file returns does not transfer responsibility for the correctness of the particulars, which continues with the person on whose behalf the return is filed.

  1. AOn the approved GST practitioner alone, because he filed the return
  2. BEqually on the practitioner and the registered person
  3. COn the Government, which approved the practitioner
  4. DOn the registered person on whose behalf the return was furnishedCorrect

Explanation

Section 48(3) says 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 practitioner's error therefore does not shift responsibility away from Vikram Traders, which matters for its compliance record. The options placing responsibility on the practitioner alone or on both equally are wrong.

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