Understanding the Role of Authorized Signatories in GST Registration

Introduction – What Role of Authorized Signatories in GST Registration

Every business registering under the Goods and Services Tax (GST) must designate an Authorized Signatories —the individual empowered to act on its behalf for GST compliance. From signing registration applications to verifying returns, this person ensures legal accountability in all GST communications.

Inaccurate authorization can delay registration, attract penalties, or lead to compliance disputes. Hence, understanding the role of an authorized signatory in GST registration is crucial for every taxpayer and professional.

Who is an Authorized Signatory under GST?

Definition as per GST Act and Rules

Under Section 2(91) of the CGST Act, 2017, an authorized signatory means any person authorized by the taxable person to act on their behalf.
This authorization must be formally recorded through a board resolution, authorization letter, or partnership consent, depending on the entity type.

The authorized signatory performs crucial tasks such as filing GST returns, replying to notices, and digitally signing forms or invoices under Rule 26 of the CGST Rules, 2017.

Eligibility & Appointment Process

Who can be nominated as an authorized signatory?

The following individuals are typically eligible:

• Proprietor of a sole proprietorship
• Partner of a partnership firm
• Managing Director or Company Secretary of a company
• Member of a Board or Managing Committee (for societies/trusts)
• Authorized employee or consultant with proper approval

Appointment Steps:

1. Log in to the GST portal.
2. Navigate to Registration → New Registration / Amendment of Core Fields.
3. Fill in the details of the authorized person.
4. Upload the authorization document (letter or resolution).
5. Verify using Digital Signature Certificate (DSC) or Aadhaar-based OTP.

Duties and Responsibilities of an Authorized Signatory

Legal Accountability and Document Verification

The authorized signatory bears legal responsibility for the accuracy of all GST filings and declarations. Their duties include:

• Filing applications, returns, and responses to GST notices.
• Signing and verifying statements on behalf of the taxpayer.
• Updating registration information when necessary.
• Maintaining confidentiality of GST credentials.
• Ensuring timely compliance to avoid penalties under Rule 19 (verification of application).

Any misrepresentation or false submission made by the signatory can attract penal consequences under the CGST Act.

Procedure to Add or Change Authorized Signatory on GST Portal

If an existing authorized person leaves or resigns, an amendment must be filed immediately.

Steps:

1. Login to gst.gov.in.
2. Go to Services → Registration → Amendment of Core Fields.
3. Add new signatory details and upload supporting documents.
4. Submit with DSC or Aadhaar OTP.
5. Application is verified under Rule 9 of the CGST Rules.

Tip: Always remove the previous signatory’s credentials to prevent unauthorized access.

Documents Required for Authorization

To appoint or update an authorized signatory, the following documents are mandatory:

• PAN Card and Aadhaar Card of the authorized person
• Passport-size photograph
• Authorization letter / Board Resolution / Partnership consent
• Proof of designation or employment (if applicable)
• DSC token (for companies and LLPs)

Ensure that the documents are consistent with the business’s legal name and GST application details.

Common Mistakes & Compliance Tips

✅ Common Errors:

• Appointing an unauthorized consultant or staff member
• Missing or unsigned authorization letters
• Using incorrect DSC credentials
• Failure to update signatory after resignation

✅ Compliance Tips:

• Always retain a dated copy of the authorization document.
• Cross-verify signatory details in GST and MCA records.
• Use DSC of the same person authorized in the GST application.

Case Example: When an Incorrect Signatory Led to Registration Delay

Case: A Patna-based private limited company faced a two-month delay in its GST registration because the person appointed as the authorized signatory was a junior accountant and not a Director. The GST officer rejected the application under Rule 9, citing lack of valid authorization.
After resubmission with a Board Resolution and Director’s DSC, registration was approved.
Lesson: Proper authorization is essential to avoid delays and rejections.

Conclusion – Ensuring Compliance with Proper Authorization

An Authorized Signatory in GST Registration plays a pivotal role in ensuring that businesses remain compliant under Indian tax law. Proper appointment and timely updates prevent administrative hurdles and legal complications.

Need help appointing or updating your Authorized Signatory for GST?
Consult our GST legal experts at gstlawyer.in today for a smooth compliance process.

Frequently Asked Questions (FAQ)

1. Who can be an authorized signatory under GST?
Any person authorized by the business owner, such as a director, partner, or proprietor.

2. Can a CA or consultant be an authorized signatory?
Yes, with proper authorization and a valid digital signature from the business entity.

3. How can I change the authorized signatory in GST?
By submitting an amendment request through the GST portal with supporting documents.

4. What documents are required for an authorized signatory?
PAN, Aadhaar, photo, authorization letter, and DSC (if applicable).

5. Is the authorized signatory legally liable for GST compliance?
Yes, they are accountable for the accuracy of filings and declarations.

6. Can multiple authorized signatories be added?
Yes, but only one primary signatory is designated for verification and communication.

7. Does the authorized signatory need a DSC?
Yes, for companies and LLPs; others may use EVC or Aadhaar OTP.

8. What happens if the authorized signatory resigns?
A new authorized person must be appointed immediately to avoid compliance gaps.

References

1. CBIC – GST Portal Official Page
2. Goods and Services Tax Network (GSTN)
3. Ministry of Finance – Department of Revenue Notifications
4. CGST Act, 2017 – Section 2(91)
5. CBIC Circular No. 20/20/2017-GST

Author Bio

About the Author – Advocate Tabish Ahmad

Advocate Tabish Ahmad (B.A. LL.B., LL.M., Diploma in Cyber Law – GLC Mumbai) is a Certified Cyber Law Practitioner and practising Advocate at the Patna High Court. He specializes in Cyber Crime, GST Litigation, and Tax Appeals, with extensive experience in representing clients before judicial and quasi-judicial forums.

He serves as President of the Cyber Lawyers Association and is a Member of the Advocates’ Association, Patna High Court. As a Mentor at the Indian Tax Academy and JurisCrack, he guides young lawyers and students in cyber and tax law practice.

Author of several books on Cyber Crimes, Taxation, and GST, Advocate Tabish Ahmad is recognized for his practical insights on digital law, data privacy, and cyber fraud defence.

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