Authorized Representative Letter Format for GST (For Companies)

Under the GST law, a registered person (including a company) can authorize another person to act as its Authorized Representative for GST compliance, filings, appearances before GST authorities, and other related matters.

Below is a standard authorization letter format that companies can use for GST purposes.

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Authorized Representative Letter (GST – Company)

[On the Letterhead of the Company]

Date: ___ / ___ / _____

To

The Proper Officer,
Goods and Services Tax Department
__________ (State / Jurisdiction)

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Subject: Authorization of Authorized Representative under GST Act

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We, M/s ______________________________,
a company incorporated under the Companies Act, 2013,
having GSTIN: ____________________,
and registered office at:

__________________________________________

hereby authorize Mr./Ms. ______________________________,
having PAN: ____________________,
and address at:

__________________________________________

to act as our Authorized Representative for all matters related to Goods and Services Tax (GST).

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Scope of Authorization

The Authorized Representative is hereby empowered to:

1. Appear before GST authorities on our behalf
2. File GST returns, replies, applications, and documents
3. Submit explanations, clarifications, and written submissions
4. Receive notices, orders, and communications
5. Represent the company during assessments, audits, inquiries, or proceedings
6. Perform all acts permitted under Section 116 of the CGST Act, 2017

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This authorization shall remain valid until revoked in writing by the company.

We confirm that all acts done by the Authorized Representative within the scope of this authorization shall be binding on the company.

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For and on behalf of

M/s ______________________________ (Company Name)

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Authorized Signatory

Signature: ___________________________
Name: ______________________________
Designation: ________________________
DIN (if applicable): _________________

Company Seal (if any)

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Important Notes

• The authorization should be printed on the company’s letterhead
• Must be signed by a Director / Authorized Signatory
• Attach Board Resolution if required by GST authorities
• ID proof of the Authorized Representative may be required

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Legal Reference

• Section 116 of CGST Act, 2017 – Authorized Representative
• Rule 83 of CGST Rules, 2017

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Frequently Asked Questions (FAQs)

Q1. Who can be appointed as an Authorized Representative under GST?
A: A CA, CMA, CS, Advocate, GST Practitioner, employee, or any authorized person as per Section 116.

Q2. Is a board resolution mandatory?
A: It is not mandatory in all cases, but highly recommended for companies.

Q3. Can the authorization be revoked?
A: Yes, it can be revoked anytime through a written intimation.