Form GST-TRP-6: taxable person authorises TRP to file returns, make payments, claim refunds and represent them, effective on portal acceptance. Form GST-TRP-6 documents a taxable person's consent authorising a Tax Return Preparer to file outward and inward supply statements, periodic returns, make cash ledger payments, file refund claims, represent the taxable person in proceedings (excluding inspection, search, seizure and arrest), pursue registration applications and specified appeals; the engagement takes effect upon TRP acceptance via the Common Portal and identifies the parties by name and GSTIN/unique ID.