Page 12 - Chapter 14 Return.cdr

CCP 14.09.24.00 CCP 14.09.25.00

What are the activities which can be undertaken by a GSTP ? Whether GSTPs are required to furnish any return for disclosure of activities
Answer: A goods and services tax practitioner can undertake any or all of the carried out by them for any of the registered person during a tax period?
following activities on behalf of a registered person, if so authorised by him to- Elucidate [ICAI Material]
(a) furnish the details of outward and inward supplies; Answer:

(b) furnish monthly, quarterly, annual or final return; In terms of section 48(2) , a registered person may authorise an approved GSTP to
(c) make deposit for credit into the electronic cash ledger; furnish the details of outward supplies under section 37, the details of inward
(d) file a claim for refund; supplies under section 38 and the return under section 39 or annual return under
CH 14 (e) file an application for amendment or cancellation of registration; section 44 or final return under section 45 and to perform other prescribed functions.
(f) furnish information for generation of e-way bill; Thus, the GSTP can furnish the specified documents or information on behalf
Return (g) furnish details of challan in FORM GST ITC-04; of the registered person with prior authority of the registered person.

However, there is no specific return furnishing mechanism for GSTP to
(h) file an application for amendment or cancellation of enrolment under rule
58; and disclose the activities carried out by it for any of the registered person during a tax
(I) file an intimation to pay tax under the composition scheme or withdraw from period.
the said scheme:
Provided that where any application relating to 10. Combined Questions
Ü a claim for refund or CCP 14.10.26.00

Ü an application for amendment or Mr A, regular taxpayer, files his GSTR -1 , GSTR -2 & GSTR -3 for the month of
Ü cancellation of registration or August, 2023 by the respective due dates. Mr A receives a communication from
Ü where an intimation to pay tax under composition scheme or the GST common portal on 28th Sept, 2023 that ITC of ` 15,000 claimed by him
to withdraw from such scheme
in excess of the tax declared by Mr B (supplier concerned) in his valid tax return.
has been submitted by the goods and services tax practitioner authorised Mr B has filed his Annual Return for the financial year 2023-24 on 10th

by the registered person,
November 2024.
a confirmation shall be sought from the registered person and the Answer the following questions:
application submitted by the said practitioner shall be made available to the
i) When is Mr. B required to rectify the discrepancy? Is there any maximum
registered person on the common portal and such application shall not be further time limit beyond which the discrepancy cannot be rectified?
proceeded with until the registered person gives his consent to the same.
ii) What will happen if Mr. B does not rectify the discrepancy? [ICAI Study
Also he is allowed to appear as authorised representative before any officer of Material]

Department, Appellate Authority or Appellate Tribunal, on behalf of such a registered
Answer-
person provided he is enrolled as GSTP under rule 83.
(i) Mr. B can rectify the discrepancy in valid GSTR-3 for the month of September,

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