Tasks that can be performed by GST practitioners!

Taxpayers have the option to enlist the services of a GST practitioner through the GST portal. A GST practitioner is an individual authorized under the GST Act to perform specific tasks on behalf of taxpayers. They must be registered on the GST common portal as a GST practitioner. To know more about how to register as a GST Practitioner, read our blog at https: //logitax.in/resources/how_to_register_as_a_gst_practitioner.

Let's understand which tasks can be performed by a GST practitioner on behalf of the taxpayer!

Tasks which can be performed by a GST practitioner on behalf of a taxpayer

GST Practitioners can perform the functions provided below on the GST Portal on behalf of a taxpayer.

Registration:

• Creating and saving the application for amendment of registration
• Creating and saving for filing clarifications (post-grant of registration)
• Creating and saving the application to opt for Composition Levy
• Creating and saving the application to withdraw from Composition Levy
• Creating and saving the application for cancellation of Registration
• Creating and saving the application for revocation of canceled registration for Normal/NRTP/TDS/TCS/OIDAR taxpayers
• Tracking Application Status
• Amendment of Core fields
• Amendment of Non-Core fields

Ledgers:

• Viewing Electronic Cash Ledger
• Viewing Electronic Credit Ledger
• Viewing Electronic Liability Register

Returns:

• Viewing Returns Dashboard
• Creating and preparing different returns (including invoice upload)
• Creating and preparing Annual return
• Tracking Return Status
• Viewing Transition Forms
• Viewing ITC Forms

Payments

• Creating a Challan and making the deposit (utilization can be done by the taxpayer only)
• Viewing Saved Challan
• Viewing Challan History

User Services:

• Viewing Saved Application
• Viewing and Creating New Applications for:
  • Advance Ruling
  • Form DRC-03
  • Letter of Undertaking
  • Appeal
  • Rectification of Order
  • Restoration of Provisional Attachment
  • Deferred Payment/ Payment in Instalments
  • Provisional Assessment ASMT-01
• Viewing and Downloading Certificates
• Viewing Notices and Orders
• Viewing Submitted Applications
• Viewing Cause List
• Searching HSN/ Service Classification Code

Refunds:

• Preparing a refund application
• Viewing Saved Refund Application
• Viewing Filed Refund Application
• Track Refund Application status
• View the Electronic Liability Register from the link available in the refund application

Letter of Undertaking (LUT):

• Preparing Form GST RFD-11

GST practitioners CANNOT submit any application on the taxpayer's behalf. GST Practitioners can only save the application. Filing of the application has to be done by the taxpayer ONLY.

How can a GST practitioner access the taxpayer’s functionalities?

To perform functions on a taxpayer's behalf as a GST Practitioner on the GST Portal, perform the following steps:

1. As a GST Practitioner, login to the GST Portal with your Username and Password.
2. a.Once the GST Practitioner’s dashboard is displayed, click the LIST OF TAXPAYERS button. b. Or, navigate to Services > User Services > List of Taxpayers option. c. Or, click the CONTINUE TO DASHBOARD button.
3. The list of engaged taxpayers is displayed, showing the respective Taxpayer's GSTIN / UIN.
4. a.Click the GSTIN/ UIN link to access the taxpayer's dashboard.

   Note: You can also enter the GSTIN/ UIN or Legal Name of Business of the taxpayer and click the SEARCH button.

   b. Or, if you click the CONTINUE TO DASHBOARD button, the below screen appears. Click the GSTIN/ UIN link to access the taxpayer's dashboard.
5. The dashboard of the taxpayer selected is displayed, You can now perform functions on the taxpayer's behalf.

   Note: You CAN ONLY save any form on the taxpayer's behalf. You CANNOT submit any form on the taxpayer's behalf.

   a.GSTP can perform the following "Registration" related functions on behalf of a taxpayer. b. GSTP can perform the following "Ledgers" related functions on behalf of a taxpayer. c. GSTP can perform the following "Returns" related functions on behalf of a taxpayer. d. GSTP can perform the following "User Services" related functions on behalf of a taxpayer. e. GSTP can perform the following "Refunds" related functions on behalf of a taxpayer.
6. To go back to your own dashboard, you can click the Dashboard option on the top bar.

Conclusion :

Once a taxpayer engages a GST practitioner, they can experience a significant reduction in their workload and stress levels. With the practitioner handling the majority of tasks, the taxpayer can enjoy a sense of relaxation and peace of mind. This delegation of responsibilities not only streamlines the process but also alleviates the compliance burden that taxpayers often face.