Shivam RC (Student) 17 October 2020
No Sir. The responsibility still lies on your client only. If your client hides any information with respect to Sales Invoice or Purchase Invoice or the GSTP makes any mistake while furnishing any Returns, then the entire responsibility lies on the Person who has appointed the GSTP.
As per the Provision of Section 48(3) of the CGST Act 2017 read with Rule 83 of the CGST Rules 2017, the responsibility for correctness of any particulars furnished in the return or other details filed by the goods and services tax practitioners shall continue to rest with the "registered person on whose behalf such return and details are furnished."
Understood Sir ?