Accepting or Rejecting a Taxpayer – GST practitioner

GST or Goods and repair Tax is that the largest tax reformation made in India. This tax is implemented to the availability of products and services and has replaced many taxes like Service law , Central Excise Law, VAT, Octroi, Entry Tax, and so on. the most aim for the implementation of GST is to enhance the general economic process of the state and to compile the state economies. allow us to check out how GST registration online in India can reject or accept a taxpayer.

GST Practitioner
GST Practitioner may be a quite consultant who is permitted by the Central or government to supply services to taxpayers to perform various activities associated with GST through online and offline. To become a GST Practitioner, the person must be registered on GSTN Portal and he/she also should earn a certificate from the govt by browsing an application procedure. the subsequent are the activities; a GST practitioner can perform on behalf of a taxable person.

• Can file an application or fresh registration on behalf of the taxpayer.
• Can file an application to cancel or to amend a registration.
• Provide details or information or update about the outward and inward supplies.
• Provide information and updates about the monthly, quarterly, annual or final GST returns the clients.
• Can make needed payments for credit into the electronic cash ledger, like payments for tax, penalty, interest, fees or the other amount on behalf of the taxable person.
• Can file a claim for a refund on behalf of the taxpayer.
• To provide or inform the taxable person about the timely proceedings under the Act excluding some exceptions like inspection, seizure, search and arrest.
• Can file an appeal to the primary Appellate Authority.
• Can file an appeal to the Appellate Tribunal.

Taxpayers who want to practice as a GST Practitioner for GST return filing, he/she must first check their eligibility within the GST portal and e/she holds the qualification then he/she can add them to the GST Portal. After adding as a GST Practitioner, the Practitioner will need to accept or reject and approve or disapprove the request on his/her portal as mentioned below.

Here are the subsequent steps to simply accept or reject a Taxpayer

• Being a GST Practitioner, first visit the URL: https://www.gst.gov.in, and login to the GST Portal page using your user-ID and password.
• After logging in, the GST Practitioner’s dashboard are going to be displayed, during which you've got to click the “ACCEPT or REJECT TAXPAYER” button within the Home screen of the web site .
• There are several other ways of land within the Taxpayer’s engagement request page like, after logging in, click the “Services” button then click the “User Services” button during which Accept or Reject Taxpayer option are going to be displayed.
• Then, attend the Dashboard screen and using any of the navigation path, click the ‘View’ link which represents the engagement request whether you would like to approve or reject.
• By clicking ‘View’, the system will land on the page where the shape of “Authorization/withdrawal of authorization for Goods and Services Tax Practitioner” is displayed. Here you'll see the list of activities and therefore the refore the checkboxes which are enabled by default and the system doesn't allow you to un-check any of those five options.
• According to the present functionality of GST Portal, a Taxpayer should engage the GST Practitioner for all the five activities listed during this page. The GST Portal may allow GST practitioners to un-check the activities within the future.

To APPROVE the request:

• Check the Consent box.
• And click the “SUBMIT WITH DSC/ SUBMIT WITH EVC” button.
• In the case of SUBMIT WITH DSC, click the “SUBMIT WITH DSC” button, then the system will show a warning message, click on the “PROCEED” button within the warning message.
• Then select the certificate and click on the “Sign” button.
• In case of SUBMIT WITH EVC, type the OTP within the tab and click on the “VALIDATE OTP” button
• After this step, the system will display a confirmation message and an Email are going to be sent to the Taxpayer and therefore the GST practitioner. Then the newly engaged Taxpayer are going to be listed on the GST Practitioner’s dashboard and therefore the numeric count is allotted ahead of the ‘Taxpayers Engaged’ section on the GST practitioner’s dashboard will increase by one. After this process, the taxpayer are going to be added within the dashboard of the GST Practitioner’s client list
• To Approve the request
• In the case of “REJECT”:
• Click the ‘REJECT’ button, and there's no got to check the Consent box.
• Then the system will display a warning message; just click the “PROCEED” button on the warning message.
  
  Then the system will show a confirmation message and an Email are going to be sent to the Taxpayer and therefore the GST Practitioner as a formality. The newly engaged Taxpayer will show on the GST Practitioner’s dashboard and therefore the Taxpayer are going to be added because the GST Practitioner’s client. And just in case of rejection, the taxpayer won't be displayed within the GST practitioner’s Dashboard.