LIVE GST Certification Course by CA Arun Chhajer begins 21st April. Register Now!!

Authorise Representative

Rohit Pandey (LLB PERSUING) (186 Points)

16 October 2020

after registration officer give notice to client GST REG 03 for add authorised representative ..

what should I do....

Reply
Follow
Share

10 Replies

Shivam RC (Student) (23683 Points)
Replied 17 October 2020

Do you have any Authorised Representative ???

Rohit Pandey (LLB PERSUING) (186 Points)
Replied 17 October 2020

Yes I have gst practitioner but in future if I want to change my from him to another then agian I will change or continue same

Shivam RC (Student) (23683 Points)
Replied 17 October 2020

Did you added this GST Practitioner details while filing FORM GST REG-01 ( Application for Registration ) ???

Rohit Pandey (LLB PERSUING) (186 Points)
Replied 17 October 2020

No sir....

Shivam RC (Student) (23683 Points)
Replied 17 October 2020

So then add the Authorised Representative ( GST Practitioner ) now in your Part B of FORM GST REG-01 and then file reply in FORM GST REG-04.

Rohit Pandey (LLB PERSUING) (186 Points)
Replied 17 October 2020

Ok sir means if client have any mistake or hidden some information regarding sale and purchase then whole responsibility authorised representative thank u

Shivam RC (Student) (23683 Points)
Replied 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 ?

1 Like