Key Requirements
Authorise GST Filing and Applications for the business and separately authorise a tax agent where used. A preparer can draft a return but cannot submit it; an approver reviews and submits. Sole proprietors, groups, divisions and other registrations have entity-selection setup instructions, so select the correct tax reference. Complete the return in myTax Portal, save the acknowledgement and settle any payable tax using the stated arrangement. A draft or pending-approval message does not complete filing. When personnel change, update access promptly and retain a review trail linking the ledger, approved return and payment.
Official Source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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