Who shall be responsible for the correctness of the particulars furnished in a return filed by a GST practitioner? What will be the penalty in case of negligence on the part of the practitioner?

Responsibility for Correctness of Particulars in Return filed by a GST Practitioner: The primary responsibility for the correctness of the particulars furnished in a return filed by a GST practitioner lies with the taxable person (registered person) on whose behalf the return is filed. The GST practitioner is merely an authorized representative who assists the taxpayer in fulfilling their compliance obligations. However, it is the duty of the GST practitioner to furnish the correct return. While the ultimate liability for tax and penalties rests with the taxpayer, a GST practitioner is expected to exercise due diligence and care in preparing and furnishing returns. Penalty in case of negligence on the part of the practitioner: If a GST practitioner is found guilty of misconduct in connection with any proceedings under the Act, he shall be disqualified under Section 48 of the CGST Act, 2017, to function as a GST practitioner. This disqualification can be temporary or permanent, depending on the severity of the misconduct. The Act does not specify a monetary penalty directly on the practitioner for negligence in filing a return, but disqualification is a significant consequence that impacts their ability to practice.