Goods and Services Tax (GST) Practitioner Authorisation Withdrawal Form

The Goods and Services Tax (GST) system in India allows qualified professionals to act on behalf of taxpayers for filing returns, claiming refunds, and handling other compliance matters. These professionals are known as GST Practitioners. While the authorisation to represent a client is a powerful privilege, circumstances sometimes change and it becomes necessary to withdraw that authorisation.

Why Withdraw Authorisation?

Typical reasons for withdrawing a GST practitioners authorisation include:

• Termination of the engagement between the practitioner and the taxpayer
• Change of service provider or internal restructuring
• Compliance concerns or breach of confidentiality
• Completion of the specific task for which the practitioner was appointed
• Mutual agreement to discontinue the relationship

Legal Framework

Under Section 46 of the Central Goods and Services Tax Act, 2017, a taxpayer may appoint a GST practitioner by filing Form GSTAR01 (Authorisation) on the GST portal. The same portal provides a facility for withdrawing that authorisation through Form GSTAR02 (Withdrawal). The withdrawal is effective from the date of filing and must be recorded in the taxpayers GSTIN account.

Key Points to Remember

• Both parties must be informed: The taxpayer and the practitioner should receive written confirmation of the withdrawal.
• Timely filing: Delays can cause confusion during audits or assessments.
• Data security: Ensure any sensitive information handled by the practitioner is returned or destroyed in accordance with the agreement.
• Impact on pending actions: Any ongoing return filing, payment, or refund claim that the practitioner was handling must be reassigned before withdrawal.

How to Fill the GST Practitioner Authorisation Withdrawal Form

Below is a stepbystep guide for completing the withdrawal form on the GST portal.

1. Log In to the GST Portal

Visit www.gst.gov.in and log in using your username, password, and captcha. The login must be performed under the taxpayers GSTIN or the practitioners GSTIN, depending on who initiates the withdrawal.

2. Navigate to the Services Section

From the dashboard, select Services User Services Authorization Withdrawal of Authorization. This opens Form GSTAR02.

3. Provide Basic Details

• GSTIN of the Taxpayer: 15digit identification number.
• Name of the Taxpayer: As registered with the GST portal.
• PAN of the Taxpayer: Required for verification.

4. Enter Practitioner Information

• GSTIN of the Practitioner: The practitioners unique number.
• Name of the Practitioner: As per portal registration.
• Authorization Code (if any): The code originally assigned when the authorisation was granted.

5. Reason for Withdrawal

Select an appropriate reason from the dropdown list (e.g., Termination of Engagement, Change of Service Provider, Mutual Agreement). If the reason is not listed, choose Other and provide a brief explanation in the text box.

6. Date of Withdrawal

Enter the date on which the withdrawal will become effective. Typically, this is the current date, but it can be a future date if agreed upon by both parties.

7. Declaration

Read the declaration carefully. The taxpayer must certify that the information provided is correct and that the practitioner will no longer have access to the portal on behalf of the taxpayer. Tick the checkbox to accept.

8. Upload Supporting Documents (if required)

While the portal does not normally ask for attachments, some states or specific auditors may request a signed letter of withdrawal. If you have such a document, upload it in PDF format (maximum size 1MB).

9. Submit the Form

Click the Submit button. A confirmation message along with a unique Application Reference Number (ARN) will be displayed. Save or print this ARN for future reference.

10. Confirmation Email

An email is automatically sent to the registered email address of the taxpayer and the practitioner confirming the withdrawal. Both parties should retain this email as proof.

After Withdrawal Checklist

To avoid any compliance gaps, follow this checklist once the withdrawal is confirmed.

• Verify that the practitioners GSTIN is removed from the authorisation list.
• Retrieve any pending documents or data held by the practitioner.
• Reassign pending filings or refund claims to a new practitioner or handle them internally.
• Update internal records and inform the finance team of the change.
• Retain the ARN and confirmation email for audit purposes.

Frequently Asked Questions (FAQ)

Q1: Can a practitioner withdraw authorisation on their own?

Yes. A GST practitioner can log in with their own GSTIN and submit Form GSTAR02 to withdraw authorisation. The portal will notify the taxpayer automatically.

Q2: What happens if the withdrawal form is rejected?

Rejection is rare. It may occur if there is a mismatch in GSTIN or an incomplete declaration. Correct the errors and resubmit.

Q3: Does withdrawing authorisation affect any ongoing assessments?

No. Ongoing assessments will continue, but the practitioner will no longer have the right to act on behalf of the taxpayer. The taxpayer should ensure that any required actions are transferred before withdrawal.

Q4: Is there a fee for withdrawing authorisation?

No. The GST portal does not levy any charges for filing Form GSTAR02.

Q5: How long does the withdrawal stay on record?

All authorisation and withdrawal actions are stored permanently in the GSTN database and can be accessed through the portals audit trail.

Sample Withdrawal Letter (Optional Attachment)

If you need to provide a formal letter to the practitioner, you can use the template below. Save it as a PDF and attach it when submitting the form.

[Your Company Letterhead]Date: ___________To,[Name of GST Practitioner][Practitioner GSTIN][Address]Subject: Withdrawal of GST Practitioner Authorisation  GSTIN ___________Dear Sir/Madam,We hereby inform you that, effective from ___________, we are withdrawing your authorisation to act as our GST practitioner for GSTIN ___________. This decision is taken due to ___________ (state reason).Please discontinue any further access to the GST portal on our behalf and return any confidential documents in your possession within 7 days.We appreciate the services rendered by you and request your cooperation during the transition.Thank you.Yours sincerely,[Authorized Signatory][Name][Designation][Contact Details]    

Attach the signed letter while filing the withdrawal form if required by your state authority.

Need Assistance?

For further help, you may contact the GST Helpdesk at 1800120232 or email gst.helpdesk@in.gov.in. Professional advisory services are also available from certified GST consultancy firms.