Question 18 - Will GSTN provide separate user ID and password for Tax Professional to enable them to work on behalf of their customers (Taxpayers) without requiring user ID and password of taxpayers, as happens today
FAQ on GST dated 21.9.2016 based on Draft Model GST Chapter 23 Frontend Business Process on GST Portal
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Tax Professional access: separate credentials enable representation, while final submission stays with taxpayer via e-sign or DSC. GSTN will provide separate user ID and Password to tax professionals to enable them to perform all work on behalf of taxpayers without requiring taxpayers' credentials, except that final submission must be done by the taxpayer using e-sign (OTP) or a Digital Signature Certificate.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax Professional access: separate credentials enable representation, while final submission stays with taxpayer via e-sign or DSC.
GSTN will provide separate user ID and Password to tax professionals to enable them to perform all work on behalf of taxpayers without requiring taxpayers' credentials, except that final submission must be done by the taxpayer using e-sign (OTP) or a Digital Signature Certificate.
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