Under GST law, a registered person may authorize another individual to act as an Authorized Signatory for compliance, filings, and representation before GST authorities. This article provides a simple, legally valid, and ready-to-use GST Authorized Signatory format suitable for website use and practical compliance.

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What is a GST Authorized Signatory?

An Authorized Signatory under GST is a person authorized by the registered taxpayer to act on their behalf on the GST portal and before GST authorities. Such authorization is required as per Section 2(13) and Section 25 of the CGST Act, 2017 read with GST Rules.

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When is GST Authorized Signatory Required?

A GST Authorized Signatory is required in the following cases:

• GST registration and amendments
• Filing of GST returns (GSTR-1, GSTR-3B, etc.)
• Replying to GST notices
• Appearance before GST officers
• GST audits, assessments, and appeals
• Surrender or cancellation of GST registration

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GST Authorized Signatory Authorisation Letter Format

(Under the CGST Act, 2017)

I/We, __________________________, Proprietor / Partner / Director / Karta / Authorized Person of __________________________ (Legal Name of Business), having GSTIN __________________________, hereby authorize __________________________, Son/Daughter/Wife of __________________________, residing at __________________________________________________________, to act as my/our Authorized Signatory under the Goods and Services Tax laws.

Scope of Authorisation

The Authorized Signatory is hereby authorized to:

1. Sign, submit, verify, and file applications, returns, statements, replies, declarations, and other documents under GST.
2. Act on my/our behalf on the GST portal including registration, amendment, cancellation, and compliance activities.
3. Appear before GST officers, appellate authorities, and other authorities under the GST laws.
4. Receive notices, orders, communications, and certified copies on my/our behalf.
5. Do all acts, deeds, and things necessary or incidental for GST compliance.

This authorization shall remain valid until revoked in writing or amended on the GST portal.

I/We confirm that all acts done by the Authorized Signatory pursuant to this authorization shall be binding on me/us.

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Place: _______________________

Date: ________________________

Signature of Proprietor / Partner / Director / Karta: _______________________________

Name: _______________________________

Designation: _________________________

Business Name: _______________________

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Acceptance by Authorized Signatory

I, __________________________, hereby accept the above authorization.

Signature of Authorized Signatory: _______________________________

Name: _______________________________

Address: ___________________________

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Is Stamp Paper Required for GST Authorisation?

No. Stamp paper is not mandatory for GST Authorized Signatory authorization. However, the authorization must be properly executed and updated on the GST portal.

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Important Points to Remember

• Details must match with GST registration data
• Update Authorized Signatory on GST portal
• Keep signed authorization for records
• Multiple authorized signatories can be appointed

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Conclusion

Appointing a GST Authorized Signatory ensures smooth GST compliance and representation. The above format is simple, compliant, and widely accepted for practical use.

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Disclaimer: This format is for general guidance only. Users are advised to consult a tax professional for case-specific requirements.