Performing Activities on Taxpayer’s Behalf

Q1. How can I access functionality to perform functions on behalf of a taxpayer on GST Portal?

Navigate to Services > User Services > List of Taxpayer > select Taxpayers’ GSTIN / UIN option.

Alternatively, you can also click List of Taxpayer/ CONTINUE TO DASHBOARD button on your Dashboard.

Q2. Can I perform function for more than one taxpayer at a time?

No, you can perform function of only one taxpayer at a time.

Q3. Can I file applications on behalf of a taxpayer?

No, you CANNOT submit any application on taxpayer’s behalf. You can only save the application. To submit the application, taxpayer has to log in to the GST portal and file it using EVC or DSC as applicable.

Q4. I am not able to access certain functionalities on behalf of a taxpayer. Why?

As a GST Practitioner, you have access to only those functionalities, for which you have been authorized by the concerned taxpayer, while filing the authorization form in your name at GST Portal by the concerned taxpayer.

Q5. What are the functions GST Practitioner can perform on the GST Portal on behalf of taxpayers?

GST Practitioner can perform functions like creating and saving the application for amendment of registration, creating and preparing GSTR-1 (including invoice upload), creating and preparing GSTR-4 (including invoice upload), create a Challan and make deposit (utilization can be done by taxpayer only) on the GST Portal on behalf of a taxpayer.

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