GST
Accountant filed wrong 3B: who is liable
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Facts
The registered person is responsible for returns filed under the GSTIN. Tax and interest are payable by the business, whoever made the error.
Provisions and law
- Sec 39, CGST Act 2017Every registered person furnishes the return
- Rule 88C, CGST Rules 2017If GSTR-1 tax exceeds GSTR-3B tax beyond the set limit, intimation in DRC-01B Part A; within 7 days pay through DRC-03 or explain in Part B
Analysis
You can recover costs from the accountant privately under your agreement, but the department deals with the GSTIN holder. Review returns before filing, or ask for a monthly reconciliation from whoever files.
Conclusion
- Fix the error by paying or explaining in Part B.
- Ask the accountant for a reconciliation.
- Approve returns yourself before filing from now.
- Keep OTP or DSC control with you.
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