The Goods and Services Tax (GST) regime in India has created a framework where registered GST Practitioners (GSTPs) can perform tax-related tasks on behalf of taxpayers. However, this engagement is not automatic. A taxpayer must first submit an engagement request to a GST Practitioner, who then has the discretion to either accept or reject it. Accepting the request formally authorizes the practitioner to act on behalf of the taxpayer for various GST services such as filing returns, making payments, and handling amendments.

This article provides a step-by-step guide on how GST Practitioners can accept or reject such engagement requests through the GST Portal. Understanding this process is important for maintaining legal compliance and ensuring smooth workflow in GST administration.

Step 1: Logging into the GST Portal

To begin, the GST Practitioner must visit the official GST portal at https://www.gst.gov.in and log in using their GST Practitioner user ID and password. After logging in, the system will direct the practitioner to their dashboard.

Step 2: Navigating to Engagement Requests

On the GST Practitioner dashboard, there are two ways to access engagement requests:

• The simplest and most direct method is by clicking the “ACCEPT / REJECT TAXPAYER” button on the homepage.
• Alternatively, navigate through the menu by selecting Services > User Services > Accept / Reject Taxpayer.

Both methods will direct the practitioner to a screen listing pending engagement requests along with details such as the taxpayer’s GSTIN, legal name, address, and contact information.

Step 3: Viewing a Taxpayer’s Request

From the list of pending requests, locate the taxpayer whose request you wish to review. Click on the “View” link in the “Action” column next to the respective taxpayer’s details. This opens the form titled “Authorization / Withdrawal of Authorization for Goods and Services Tax Practitioner” (Form GST PCT-05).

The form displays five core activities that a GST Practitioner is authorized to perform for a taxpayer:

1. Furnish details of outward and inward supplies
2. Furnish monthly, quarterly, annual, or final returns
3. Make deposits into the electronic cash ledger
4. File applications for refunds
5. File applications forthe amendment or cancellation of registration

It is important to note that all checkboxes for these services are enabled by default and cannot be unchecked. As per the current GST portal functionality, practitioners must be engaged for all five activities when accepting an engagement request.

Step 4: Approving the Engagement Request

To accept the request:

1. Check the “Consent” box to confirm that you agree to be authorized for the activities listed.
2. Click either SUBMIT WITH DSC (Digital Signature Certificate) or SUBMIT WITH EVC (Electronic Verification Code).

If Submitting with DSC:

• After clicking SUBMIT WITH DSC, a warning message will appear.
• Click PROCEED to move forward.
• Select your digital certificate and click the Sign button.

If Submitting with EVC:

• You will be prompted to enter the OTP sent to your registered email ID and mobile number.
• Enter the OTP and click VALIDATE OTP.

Once validated, the system will confirm successful authorization. An email notification will be sent to both the GST Practitioner and the taxpayer. The taxpayer will be added to the practitioner’s client list, and the count under “Taxpayers Engaged” on the dashboard will increase accordingly.

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Step 5: Rejecting the Engagement Request

If the GST Practitioner does not wish to take up the engagement:

1. Do not check the Consent box.
2. Click the REJECT button.
3. A warning message will appear; click PROCEED to confirm the rejection.

Upon rejection, the system will display a confirmation message, and an email notification will be sent to both parties. The taxpayer will not be added to the practitioner’s list of clients, and no changes will reflect on the dashboard.

Key Considerations for GST Practitioners

• A GST Practitioner can only act on behalf of a taxpayer after the taxpayer has initiated the engagement and the practitioner has accepted it through proper portal verification.
• The authorization is currently all-inclusive for the five defined services. Partial authorization is not permitted at this time.
• Using a DSC is recommended for enhanced security, especially when dealing with sensitive tax filings.
• Practitioners should regularly check their dashboards for new engagement requests to ensure timely action.
• The same process applies to withdrawing an existing authorization, in which the practitioner will use the same form (GST PCT-05) and follow similar steps.

Conclusion

The engagement workflow between taxpayers and GST Practitioners is an integral part of the GST system that promotes accountability and transparency. The GST Portal provides an easy-to-follow process for practitioners to accept or reject taxpayer requests, so establishing a formal relationship governed by statutory guidelines. Understanding how to use this process efficiently ensures compliance and strengthens trust between practitioners and their clients. By following the steps outlined above, GST Practitioners can confidently manage their client engagements on the portal.