In GST registration, adding an Authorized Signatory is one of the most important steps. The authorized signatory acts as the official representative of the business before the GST department and is responsible for filing returns, responding to notices, signing applications, and carrying out all GST-related compliances.

This article provides a clear, updated, and professional format for appointing an Authorized Signatory, along with the eligibility, supporting documents, and filing process.

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Who Can Be an Authorized Signatory?

Any person who is competent to act on behalf of the business can be appointed as an authorized signatory, such as:

• Proprietor (in case of proprietorship)
• Partner (in case of partnership/LLP)
• Director (in case of company)
• Karta (in case of HUF)
• Employee or manager
• Any other trusted person or representative

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Why is an Authorized Signatory Required?

Every GST registration requires at least one Primary Authorized Signatory because they:

• Sign the GST application
• Verify documents using OTP/EVC/DSC
• File returns and amendments
• Respond to notices and queries
• Act as the communication point for all GST matters

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Standard Format: Letter of Authorization (LOA) for GST Registration

Below is the most widely accepted and GST-compliant format. You can copy-paste and use it directly on your letterhead.

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LETTER OF AUTHORIZATION FOR GST REGISTRATION

(To be printed on Business Letterhead)

Date: ___________

To
The Proper Officer,
Goods and Services Tax Department
[State]

Subject: Authorization of Primary/Authorized Signatory for GST Registration

We, the undersigned, hereby authorize Mr./Ms. __________________________ (Name), holding PAN: ______________, Aadhaar: ______________, and residing at _____________________________________, to act as our Authorized Signatory for all GST-related matters pertaining to our business:

Business Name: __________________________________
Trade Name: _____________________________________
PAN: ____________________
Address: _________________________________________

The authorized signatory is permitted to:

• Sign and submit the GST registration application
• Verify and upload documents
• File GST returns, statements, and declarations
• Reply to notices
• Modify or update GST registration details
• Act on behalf of the business for all GST proceedings

We confirm that all acts performed by the authorized signatory shall be binding on the business.

Authorized by:

1. Name: __________________________________
   Designation (Proprietor/Partner/Director/Karta): __________
   Signature: ________________________________
2. (If additional signatories exist)
   Name: __________________________________
   Designation: _____________________________
   Signature: ________________________________

Accepted by the Authorized Signatory:

I, Mr./Ms. __________________________, agree to act as the Authorized Signatory for the above-mentioned business.

Signature of Authorized Signatory: _________________________
Name: _________________________________________________
Mobile No: _____________________________________________
Email ID: ______________________________________________

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Documents Required for Authorized Signatory

• PAN card
• Aadhaar card
• Passport-size photograph
• Mobile number & email ID for OTP verification
• Consent letter/Letter of Authorization (LOA)
• Board resolution (for companies)
• Partnership authorization (for partnership/LLP)

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When is a Board Resolution Required?

For Private Limited, Public Limited, Section 8 Companies, and LLPs, the appointment must be supported by:

• Board Resolution (Companies)
• Partners’ Authorization Letter (LLP/Firm)

These resolutions must clearly authorize the person to act as the GST signatory.

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Board Resolution Format (For Companies)

CERTIFIED TRUE COPY OF THE RESOLUTION PASSED AT THE MEETING OF THE BOARD OF DIRECTORS OF
____________________________________ PRIVATE LIMITED HELD ON ___________

“RESOLVED THAT Mr./Ms. ________________________, holding PAN _______________, be and is hereby authorized to act as the Authorized Signatory for GST registration and all GST-related compliances on behalf of the company, including filing returns, responding to notices, and updating registration details.”

For ________________________ Pvt. Ltd.
Director
Name: ____________________
DIN: _____________________
Signature: _______________

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Where to Upload the Authorization Letter?

During GST registration:

1. Go to Authorized Signatory section
2. Add details of the signatory
3. Upload the LOA/Board Resolution under “Letter of Authorization”
4. Submit using OTP / DSC

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Final Notes

• Ensure the LOA is on proper letterhead
• Signatures of the business owner and authorized signatory must be clear
• Date and place must be mentioned
• Mobile & email entered should belong to the authorized signatory

This format is fully compliant and accepted by all State GST departments across India.