Can an Authorised Representative File GST Return?

GST (Goods and Services Tax) is a value-added tax system in India that was implemented on July 1st, 2017. Every business registered under GST has to file their GST returns on time to avoid penalties and legal consequences.

Many businesses choose to appoint an Authorized Representative (AR) to handle their GST-related work. An AR is an individual or entity authorized by the business to act on its behalf in all matters related to GST compliance. The question arises, can an Authorized Representative file GST returns? The answer is yes.

According to GST law, an AR can file GST returns on behalf of the business entity they represent. However, it's important to note that the ultimate responsibility for the accuracy and completeness of the GST return lies with the business itself, not the AR.

To file GST returns, an AR needs to have access to the GST portal using the credentials provided by the business. Once they log in to the GST portal, they can file the GST returns for the business. It's crucial for the AR to have a good understanding of the business's transactions and GST rules to ensure that the returns are filed correctly.

In case of any errors or discrepancies, the business entity will be held liable, not the AR. Therefore, it's essential for the business to choose an AR who is knowledgeable and trustworthy. The AR should also keep the business updated on the progress of the GST returns filing and any issues that may arise.

In conclusion, an Authorized Representative can file GST returns on behalf of the business entity they represent. However, the ultimate responsibility for the accuracy and completeness of the GST return lies with the business itself. Choosing the right AR is crucial to ensure timely and accurate filing of GST returns.