Return Filing by GST Practitioner

Return Filing by GST Practitioner

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Return Filing by GST Practitioner

A GST Practitioner can perform activities and assist in the filing of GST returns when authorized by a concerned taxpayer. However, a GST Practitioner cannot submit an application but can only save the application. In this article, we look at how GST Practitioners can help taxpayers file their GST returns.

Activities Performed by the GST Practitioner

Some of the activities that can be performed by the practitioner are creating and drafting the application for amendment of the registration, creating and preparing GSTR – 1 (including invoice upload), creating and preparing GSTR-4 (including invoice upload), creating a challan and making deposit (utilization can be done by taxpayer only) on the GST Portal on behalf of a taxpayer.

Prerequisites to Enrol on the GST Portal

Before performing the above actions, the GST Practitioner has to fulfil the following conditions to enrol on the GST Portal.

  • The applicant must have a valid PAN Card
  • The applicant must have a valid mobile number
  • The applicant must have a valid e-mail ID
  • The applicant must have a Professional address
  • The applicant must have the prescribed documents and information on all mandatory fields as required for Enrolment
  • The applicant must fulfil the eligibility criteria of GST Practitioner

Application Procedure

Here are the steps for a GST Practitioner to perform functions on behalf of a taxpayer on the GST Portal.

Step 1: Log on to the portal

The GST Practitioner has to login to the GST Portal with the username and password.

Step 2: Click the List of Taxpayers button

The GST Practitioner’s dashboard appears from which the user has to click the ‘List of Taxpayers’ button. An alternate option to do this is to click on the ‘Services’ option, then select ‘User Services’ and then click on ‘List of Taxpayers’ option. Or the user can simply click on the ‘Continue to Dashboard’ button.

Step 2- Activities of a GST Practitioner
Step 2- Activities of a GST Practitioner

Step 3: GSTIN/ UIN

Next, the list of engaged taxpayers appears showing the respective Taxpayers’ GSTIN/ UIN.

Step 3- Activities of a GST Practitioner
Step 3- Activities of a GST Practitioner

Step 4: Click the link

The GST Practitioner has to click on the GSTIN/ UIN link to access the taxpayer’s dashboard. The GST Practitioner can also enter the GSTIN/ UIN or the Legal Name of Business of the taxpayer and then click on the ‘Search’ Button or the GST Practitioner can click on the ‘Continue to Dashboard’ button and then click the GSTIN/ UIN link to access the taxpayer’s dashboard.

Step 5: Perform the functions

The dashboard of the taxpayer selected is displayed on the screen. The GST Practitioner can perform the functions on behalf of the taxpayer.

Note: The GST Practitioner can only save any form on the taxpayer’s behalf and cannot submit any form on his/ her behalf. 

Step 6: Click on the Dashboard option

If the GST Practitioner wishes to go back to the dashboard, the ‘Dashboard’ option has to be clicked on the top bar.

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