Authorized Representative Letter Format for GST (Partnership Firm)

Under GST law, a partnership firm can authorize any eligible person to act as its Authorized Representative for GST compliance, filings, and appearances before GST authorities.

Below is a standard authorization letter format suitable for partnership firms.

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Authorized Representative Letter (GST – Partnership Firm)

[On the Letterhead of the Partnership Firm]

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 partnership firm registered under the Indian Partnership Act, 1932,
having GSTIN: ____________________,
and principal place of business at:

__________________________________________

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

__________________________________________

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

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Scope of Authorization

The Authorized Representative is authorized to:

1. Appear before GST authorities on behalf of the firm
2. File GST returns, replies, applications, and statements
3. Submit explanations, clarifications, and supporting documents
4. Receive notices, orders, and communications
5. Represent the firm 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 firm.

All acts done by the Authorized Representative within the scope of this authorization shall be binding on the partnership firm.

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For and on behalf of

M/s ______________________________ (Partnership Firm)

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Partner / Authorized Partner

Signature: ___________________________
Name: ______________________________
Designation: Partner
PAN: ______________________________

Firm Seal (if any)

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Important Notes

• Letter should be issued on firm letterhead
• Must be signed by any partner / managing partner
• Attach Partnership Deed if required
• ID proof of Authorized Representative may be required by GST authorities

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Legal Reference

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

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FAQs

Q1. Who can act as an Authorized Representative for a partnership firm?
A: CA, CMA, CS, Advocate, GST Practitioner, partner, employee, or any person permitted under Section 116.

Q2. Is consent of all partners required?
A: Not mandatory, but authorization by a partner as per partnership deed is sufficient.

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