Can gst practioner sign balance sheet?

Functions performed by GST Practitioner

As per Rule 83(8) of CGST Rules, 2017, a GST practitioner can undertake any or all of the following activities on behalf of a registeredperson:

(a) furnish details of outward and inward supplies,

(b) furnish monthly, quarterly, annual or final return,

(c) make deposit for credit into the electronic cash ledger

(d) file a claim for refund, and

(e) file an application for amendment or cancellation of registration.

However, it has been provided that a confirmation from a registered person shall be sought where an application relating to a claim for refund or an application for amendment or cancellation of registration has been submitted by the goods and services tax practitioner.

Rule 83 (10) of CGST Rules, 2017 provides that the GST practitioner shall prepare all statements with due diligence and affix his digital signature on the statements prepared by him or electronically verify using his credentials.

The responsibility for correctness of any particulars furnished in the return or other details filed by the GST practitioners shall continue to rest with the registered person on whose behalf such return and details are furnished.

Any statement furnished by the GST practitioner shall be made available to the registered person on the GST Common Portal. For every statement furnished by the GST practitioner, a confirmation shall besought from the registered person over email or SMS.The registered person before confirming, should ensure that the facts mentioned in the return are true and correct before signature. However, failure to respond to request for confirmation shall be treated as deemed confirmation.

A GST practitioner shall also be allowed to appear as authorised representative before any officer of department, Appellate Authority or Appellate Tribunal, on behalf of such a registered person who has authorised him to be his GST practitioner.