GST Compliance – GSTP Engagement Request

Accepting or Rejecting Taxpayer’s Engagement Request – GST Practitioners

Edition: September 2025
Disclaimer: This manual is for compliance facilitation. It does not substitute statutory provisions, notifications, or circulars. Users must verify with GST Act, Rules, and GSTN updates.

✍️ Preface

GST Practitioners (GSTPs) act as authorized representatives for taxpayers. For this, taxpayers must send an engagement request through the GST Portal, which the GSTP may accept or reject.

This manual consolidates the law, portal steps, FAQs with statutory basis, and a compliance checklist for GSTPs.

📑 Table of Contents

1. Law Governing GSTP Engagement

2. Purpose of Engagement Requests

3. Step-by-Step Process to Accept/Reject Requests

4. Post-Action Outcomes

5. FAQs (with Basis)

6. Compliance Checklist (Fillable Format)

⚖️ 1. Law Governing GSTP Engagement

• Section 48, CGST Act, 2017 – Recognizes GSTPs to act on behalf of taxpayers.

• Rule 83, CGST Rules, 2017 – Prescribes procedure for enrolment and engagement.

• Engagement is initiated only by the taxpayer; GSTP cannot self-engage.

🎯 2. Purpose of Engagement Requests

• Ensures taxpayer consent before GSTP can act.

• Protects data security of taxpayer accounts.

• Enables transparency – both GSTP and taxpayer receive email/SMS intimation of acceptance or rejection.

🛠️ 3. Step-by-Step Process to Accept/Reject Requests

Step 1: Login

• Visit www.gst.gov.in → Login with GSTP ID & password.

Step 2: Access Requests

• On dashboard → click ACCEPT/REJECT TAXPAYER button.

• Alternate: Services > User Services > Accept/Reject Taxpayer.

Step 3: View Request

• Click View next to taxpayer request → opens Authorization/Withdrawal form.

• Activities (returns, applications, etc.) shown; all five enabled by default.

Step 4A: Accept Engagement

• Tick Consent box → Click Submit with DSC/EVC.

• With DSC: Select certificate → Sign.

• With EVC: Enter OTP → Validate.

• Confirmation shown → Both parties receive email/SMS → Taxpayer added to GSTP’s client list.

Step 4B: Reject Engagement

• Do not tick Consent box → Click Reject.

• Warning message shown → Proceed → Confirmation displayed.

• Both GSTP and taxpayer receive email/SMS.

🔄 4. Post-Action Outcomes

• Acceptance: Taxpayer count in GSTP’s dashboard increases by one; taxpayer added to client list.

• Rejection: Request closed; taxpayer not added.

• Both actions trigger email/SMS notifications.

❓ 5. FAQs (with Basis)

Q1. Can I engage with taxpayers from other states?
Yes. Once enrolment is approved, GSTP can engage with taxpayers across India. (FAQ 1)

Q2. Can I engage multiple taxpayers?
Yes, GSTP can serve multiple taxpayers, but one taxpayer can engage only one GSTP at a time. (FAQ 2)

Q3. Can I disengage after accepting?
Yes, GSTP can disengage any time; taxpayer too can disengage from their end. (FAQ 3)

Q4. Can GSTP initiate engagement directly?
No, engagement request must come from taxpayer. (FAQ 4)

✅ 6. Compliance Checklist (Fillable Format)