Request for GST technical clarification

Key requirements

An authorised agent includes each taxpayer’s details and signed authority, the parties’ roles and GST profiles, transaction dates and affected periods, contracts, flow diagrams and adopted or proposed treatment. A customer requesting clarification about its supplier’s supply generally needs that supplier’s written consent; reverse charge is excepted because the recipient is responsible. Refund or relief requests must quantify tax by period and state the statutory basis. No fixed presentation template is required if information is clear. The guidelines also cover ASK/ACAP requests but not formal advance rulings, which have their own process and legal effect.