Return accuracy responsibility remains with the registered person even when an approved GST practitioner files their returns. Approval and regulation of goods and services tax practitioners are governed by prescribed procedures for eligibility, duties, obligations and removal; registered persons may authorise approved practitioners to furnish details of outward and inward supplies and to file returns as prescribed; notwithstanding such authorisation, the responsibility for correctness of particulars in any return or other details filed by the practitioner remains with the registered person.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Return accuracy responsibility remains with the registered person even when an approved GST practitioner files their returns.
Approval and regulation of goods and services tax practitioners are governed by prescribed procedures for eligibility, duties, obligations and removal; registered persons may authorise approved practitioners to furnish details of outward and inward supplies and to file returns as prescribed; notwithstanding such authorisation, the responsibility for correctness of particulars in any return or other details filed by the practitioner remains with the registered person.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
