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of <h1>Small Dealers Can Use TRPs and FCs for GST Compliance; Legal Responsibility Remains with the Taxable Person.</h1> For smaller dealers or those lacking IT infrastructure, two systems are available to facilitate their compliance with GST registration and returns. Tax Return Preparers (TRPs) can assist taxable persons by preparing registration applications and returns based on the information provided, though the legal responsibility for accuracy remains with the taxable person. Facilitation Centres (FCs) digitize and upload forms and documents, providing a signed acknowledgment to the taxable person. The FC is responsible for scanning and uploading documents signed by the Authorized Signatory.
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