How can a GST practitioner accept or reject taxpayers?

Taxpayers can opt to engage the services of a GST practitioner via the GST portal. A GST practitioner is a professional authorized under the GST Act to carry out various tasks on behalf of taxpayers. These practitioners must be registered on the GST common portal.

Taxpayers can select and request a GST practitioner on the GST portal. Let’s understand how a GST practitioner can accept or reject taxpayers on the portal!

I am a GST practitioner. I want to accept/ reject the taxpayer’s engagement request on the portal. How can I do that?

Below are the steps you should follow:

1. As a GST Practitioner, visit the URL: https://www.gst.gov.in, and log in to the GST Portal with your user ID and password.

2. Once the GST Practitioner’s dashboard is displayed, click the ACCEPT/ REJECT TAXPAYER button from the Home screen.

Notes: There are several ways of viewing the Taxpayer’s engagement request. The one shown in the above screen is the most direct and simplest approach. You can also use the paths mentioned below:

1. Click the Services > User Services > Accept / Reject Taxpayer option.
2. Or Go to the Dashboard screen.

3. Using any of these navigation paths, click the ‘View’ link corresponding to the engagement request that you wish to approve or reject.

4. On clicking ‘View’, the system will open the form of “Authorization/withdrawal of authorization for Goods and Services Tax Practitioner”.

Notes:

• The list of activities shows all the checkboxes enabled by default and the system does not allow un-checking any of these five options.
• As per the current functionality in the GST Portal, a Taxpayer will have to engage the GST Practitioner for all the listed five activities.
• The GST Portal may allow unchecking of the activities in the future.

APPROVE

5. Check the Consent box.

6. Click the SUBMIT WITH DSC/ SUBMIT WITH EVC button.

In case of SUBMIT WITH DSC

7. Once you click SUBMIT WITH DSC, the system will show a warning message; Click PROCEED.

8. Select the certificate and click the Sign button.

In case of SUBMIT WITH EVC.

7. Enter the OTP and click the VALIDATE OTP button.

Notes:

• The system will display a confirmation message.
• An Email will be sent to the GST Practitioner and the Taxpayer.
• The newly engaged Taxpayer will show on the GST Practitioner’s dashboard and the numeric count in front of the ‘Taxpayers Engaged’ section on the dashboard will increase by one.
• The Taxpayer will get added to the GST Practitioner’s client list.

REJECT

5. Click the ‘REJECT’ button. (Do not check the Consent box.)

6. The system will show a warning message. Click PROCEED.

Notes:

• The system will display a confirmation message.
• An Email will be sent to the GST Practitioner and the Taxpayer.
• The newly engaged Taxpayer will show on the GST Practitioner’s dashboard
• The Taxpayer will get added to the GST Practitioner’s client list.

Can I accept taxpayers from a different state?

Yes. You can engage with a taxpayer from a different state. At the time of enrolling as a GST Practitioner, your enrollment application will be routed to the concerned State Tax Officer for processing. Once your enrollment gets approved, you can engage with Taxpayers registered in any state or jurisdiction of India.

As a GST Practitioner, can I send engagement requests to taxpayers?

No. Only taxpayers send requests to GST practitioners for engagement which they can accept.

Conclusion

Engaging the services of a GST practitioner can significantly streamline the compliance process for taxpayers. The GST portal provides a user-friendly interface for GST practitioners to accept or reject engagement requests, ensuring a smooth and efficient authorization process. By following the straightforward steps outlined above, GST practitioners can manage their client list effectively, enhancing their ability to assist taxpayers across different states.