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Authorised Signatory in GST

What is a GST authorised signatory?

An authorised signatory refers to a person who is authorised by the taxpayer to perform activities on the GST portal on his behalf.

(i) Authorised signatory cannot be minor.

(ii) PAN is mandatory for authorised signatory.

(iii) E-mail address and mobile number of authorised signatory need to be provided during the GST registration process.

(iv) In case of a company, board resolution is required for the appointment of an authorised signatory

(v) In case of multiple authorized signatories, one needs to be designated as the primary authorized signatory.

Who can be an authorised signatory in GST?

Following persons can act as authorised signatory on the GST portal.

In case of an individual,

  • Individual himself, or if the individual is absent from India, any other person duly authorized by the individual on his behalf.

In case of Hindu Undivided Family (HUF),

  • Karta or if Karta is absent from India or mentally incapacitated from attending to the affairs, any other adult of such family or any other person authorised by Karta.

In case of a company,

  • Managing Director or Director or Chief Executive Officer or any other authorised signatory designated by the Board of Directors.

In case of a Partnership Firm or LLP,

  • Any partner or any other person authorized by partners

Board Resolution for appointment of authorised signatory

EXTRACTS OF THE MINUTES OF THE MEETING OF THE BOARD OF DIRECTORS OF THE COMPANY PQR PRIVATE LIMITED HELD ON (DAY), (DATE) AT (TIME) AT THE REGISTERED OFFICE OF THE COMPANY.

RESOLVED THAT the Board of Directors do hereby appoint (Name of authorised signatory)of the Company as Authorized Signatory for registration of the Company on the Goods and Service Tax (GST) System Portal and to sign and submit various documents electronically and/or physically and to make applications, communications, representations, modifications or alterations on behalf of the Company before the Central GST and/or the concerned State GST authorities as and when required.

FURTHER RESOLVED THAT (Name of authorised signatory) of the Company be and is hereby authorized to represent the Company and to take necessary actions on all goods and service tax related issues including but not limited to presenting documents/records etc., on behalf of the Company liaising/representing for registration of the Company under GST and also to make any alterations, additions, corrections, to the documents, papers, forms, etc., filed with other Government authorities as and when required.

FURTHER RESOLVED THAT (Name of authorised signatory) of the Company be and is hereby authorized on behalf of the company to sign the returns, documents, letters, correspondences etc. and to represent on behalf of the Company, for assessments, appeals or otherwise before the goods and service tax authorities as and when required.

 

//CERTIFIED TRUE COPY//

For PQR Pvt. Ltd.

Authorised signatory letter format

I/We, (Name) being (Partners/Karta/Managing Directors and whole time Director/Members of Managing Committee of Associations/Board of Trustees etc.) of (Name of GST Applicant), hereby solemnly affirm and declare that (Authorised Signatory) is hereby authorized to act as an authorized signatory for the business (Name of GST Applicant) for which application for registration is being filed under the Act.

All his actions in relation to this business will be binding on me/ us.

Signature of the person competent to sign

Name:

Designation:

Name of the Business Entity

Format of acceptance as an authorized signatory

I (Authorised Signatory) hereby solemnly accord my acceptance to act as authorized signatory for the above-referred business and all my acts shall be binding on the business.

 

Signature of Authorised Signatory

Name:

Designation:

Place:

Date

Procedure to change authorized signatory on GST portal

Step 1: Visit the login page of the GST official website and enter valid login credentials.

Step 2: Navigate to 'Services'> 'Registration'> 'Amendment of Registration Non-core Fields'.

Step 3: Click on the 'Authorised Signatory' tab among various tabs.

Step 4: Click on the 'Add New' button to add the details of the new signatory.

Step 5: Add a new authorized signatory whose email and mobile number the taxpayer wants to use. Click on the "Save" button.

Step 6: Go to the verification tab and perform the following activities-

(i) Select the verification checkbox.

(ii) Choose the name of the authorised signatory from the drop-down list.

(iii) Enter the place and submit the application using DSC or EVC option.

Step 7: Login again into the GST portal with user id and password.

Step 8: Go to the authorised signatory tab;

(i) Deselect the primary authorized signatory check box

(ii) Select the newly added authorized signatory as the primary authorized signatory

Step 9: Verify the new email ID and mobile number for the newly added signatory.

Step 10: Go to the verification tab and submit using DSC/EVC. (For EVC submission, OTP will receive on newly added email/mobile number)

On submission, an acknowledgment will receive on the new email address as well as a new mobile number.

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TaxGyata Team

TaxGyata Team