Accepting or Rejecting Taxpayer - GST Practitioner

Goods and Service Tax (GST) is the largest indirect tax reformation in India. It is a single tax that is applied to the supply of goods and services. This single tax platform has replaced taxes such as Central Excise Law, Service Tax Law, VAT, Entry Tax, Octroi, etc. GST brings together the state economies and aims to improve the overall economic growth of the nation. In this article, we look at how a GST practitioner can accept or reject a taxpayer.

GST Practitioner

A GST Practitioner is a person who is authorised by the Central or State Government to perform the following activities on behalf of a taxable person.

To file an application or fresh registration.
To file an application to amend or cancel a registration.
To furnish details of outward and inward supplies.
To furnish monthly, quarterly, annual or final GST returns.
To make payments for credit into the electronic cash ledger, i.e. payments for tax, interest, penalty, fees or any other amount.
To claim for a refund.
To present the taxable person in any proceeding under the Act except for inspection, search, seizure and arrest.
To file an appeal to the First Appellate Authority.
To file an appeal to the Appellate Tribunal.

Taxpayers who are interested in engaging a

GST Practitioner for GST return filing must first add them to their GST Portal. Once the taxpayer has added a GST Practitioner, the Practitioner will have to accept and approve the request on his/her portal as shown below.

Acceptance or Rejection Procedure

Given below are the steps to accept or reject a taxpayer's engagement request.

Step 1: Log on to the website. The applicant may access the GST portal through the official website. Step 2: Login to the portal The GST Practitioner has to log in to the GST portal using the user ID and password. Step 3: Click on 'Accept/ Reject Taxpayer' The GST Practitioner's dashboard is displayed. The applicant has to click on the 'Accept/ Reject Taxpayer' from the Home screen.

Step 3- Accepting or Rejecting Taxpayer Another way to view the taxpayer's engagement request is by clicking on Services option, select the User Services option and then click on Accept/ Reject Taxpayer option. Step 4: Click on the 'View Link' The GST Practitioner has to click on the appropriate 'view' option whether to approve or reject the request. Once the view option is clicked, the system opens the form of 'Authorization/withdrawal of authorization for Goods and Services Tax Practitioner'. Step 5: Checking the Consent box The GST Practitioner has to check the consent box. Step 6: Click the Submit button The GST Practitioner has to click on the 'Submit with DSC/ Submit with EVC' button.

Step 6- Accepting or Rejecting Taxpayer To submit using DSC On clicking the 'Submit with DSC' option, the system will show a warning message. The Proceed option has to be clicked. The applicant has to select the certificate and then click on the 'Sign' button. To submit using EVC The applicant has to enter the OTP and click the 'Validate OTP' button. Once all this is completed, the system shows a confirmation message. An email will be sent to the GST Practitioner and to the taxpayer. The taxpayer will get added to the GST Practitioner's client list. Step 7: Reject To reject a request, the applicant should not check the Consent box and click the reject option. Step 8: Click on the Proceed option The system would show a warning message where the applicant would have to click on the Proceed option.

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Frequently Asked Questions

Common questions about GST Practitioner Taxpayer Acceptance and Rejection Procedure.

A GST Practitioner is authorized by the Central or State Government to perform various activities on behalf of a taxable person, including filing applications, furnishing returns, making payments, and representing the taxpayer in proceedings. To work for a specific taxpayer, the taxpayer must add the GST Practitioner to their GST Portal, and the Practitioner must then accept the request on their end.

The steps for a GST Practitioner to accept or reject a taxpayer's engagement request are: log in to the GST Portal, click on 'Accept/Reject Taxpayer' option, view the request, check the consent box to accept or leave it unchecked to reject, submit with DSC or EVC, and confirm the submission. An email is sent to both parties after accepting or rejecting the request.

No, a GST Practitioner cannot represent a taxpayer in all proceedings under the GST Act. The article specifically mentions that a GST Practitioner cannot represent the taxpayer in proceedings related to inspection, search, seizure, and arrest.

If a GST Practitioner accepts a taxpayer's engagement request, the taxpayer will get added to the GST Practitioner's client list. This allows the Practitioner to perform various activities on behalf of the taxpayer, such as filing returns, making payments, and representing them in certain proceedings.

No, it is not mandatory for a taxpayer to engage a GST Practitioner for filing GST returns. A taxpayer can choose to file GST returns and perform other activities on their own or engage a GST Practitioner to do it on their behalf.

A GST Practitioner can perform various activities on behalf of a taxpayer, including filing applications for registration, amendment, or cancellation, furnishing details of inward and outward supplies, filing GST returns, making payments, claiming refunds, representing the taxpayer in certain proceedings, and filing appeals to the First Appellate Authority or Appellate Tribunal.

A GST Practitioner can submit the acceptance or rejection of a taxpayer's engagement request using either a Digital Signature Certificate (DSC) or an Electronic Verification Code (EVC). For DSC, they need to select the certificate and sign, while for EVC, they need to enter and validate an OTP.

Yes, the process of accepting or rejecting taxpayer engagement requests allows a GST Practitioner to view and take action on multiple requests simultaneously. The Practitioner can choose to accept or reject each request individually by following the steps mentioned in the article.

If a GST Practitioner rejects a taxpayer's engagement request, the taxpayer will not be added to the Practitioner's client list. The Practitioner will not be able to perform any activities on behalf of that taxpayer unless the taxpayer sends a new engagement request, which the Practitioner accepts.

The article does not mention any specific time limit for a GST Practitioner to accept or reject a taxpayer's engagement request. However, it is generally advisable to respond to such requests promptly to ensure efficient communication and timely services for the taxpayer.