Authorized Signatory Details for GST Registration

When applying for GST registration in India, an Authorized Signatory is required to handle tax-related matters on behalf of the business. The authorized person is responsible for signing GST applications, filing returns, and handling all GST compliance-related activities. This blog will explain the Authorized Signatory details, the importance of an Authorization Letter, and the role of a Digital Signature Certificate (DSC) in GST registration.

Who Can Be an Authorized Signatory?

An Authorized Signatory is a person designated to represent the business in all GST-related activities. This can be:

• A partner in a partnership firm

• A director in a company

• A proprietor in a sole proprietorship

• An employee or manager handling compliance for the business

For partnership firms, LLPs, and companies, at least one individual must be designated as the authorized signatory in the GST portal.

Authorization Letter for GST Registration

If a partner or employee is appointed as the Authorized Signatory, an Authorization Letter or a Board Resolution (in case of a company) must be submitted during GST registration.

Format of Authorization Letter for GST

[To be printed on business letterhead]

AUTHORIZATION LETTER

To,

The GST Officer,

[Jurisdiction Address]

Subject: Authorization of Signatory for GST Registration

I/We, the undersigned, being the [partners/directors/proprietor] of [Business Name], located at [Business Address], hereby authorize [Name of the Authorized Person], holding PAN [PAN Number] and Aadhaar [Aadhaar Number], to act as the **Authorized Signatory** for all matters related to Goods and Services Tax (GST).

He/She shall be responsible for signing and submitting all GST-related applications, returns, and documents on behalf of the business.

This authorization is valid until further notice.

Signature of Partners/Directors:

1. ______________________

2. ______________________

Authorized Signatory:

[Name & Signature]

Date: ________________

Place: ________________

Business Stamp/Seal

When Is an Authorization Letter Required?

• If the person handling GST compliance is not the proprietor in a sole proprietorship.

• If a partner other than the main applicant is signing GST documents.

• If a director, employee, or manager is signing GST-related applications on behalf of a company or firm.

Digital Signature Certificate (DSC) for GST Registration

A Digital Signature Certificate (DSC) is an electronic signature required for online verification of GST applications. It is mandatory for certain businesses to sign GST applications using a DSC.

Who Needs a DSC for GST Registration?

• Private Limited Companies

• Public Limited Companies

• Limited Liability Partnerships (LLPs)

• Foreign Companies operating in India

Proprietorships and partnerships can use Electronic Verification Code (EVC) instead of a DSC, but DSC is recommended for smoother compliance.

Types of DSC Required for GST

For GST purposes, a Class 3 DSC is required. This DSC is used for secure authentication and is issued by certified authorities in India.

Steps to Obtain and Use a DSC for GST

1. Apply for a Class 3 DSC from a registered certifying authority (such as eMudhra, Sify, or NSDL).

2. Install the DSC software and token on your computer.

3. Register the DSC on the GST portal under the ‘Register DSC’ option.

4. Use the DSC to digitally sign and submit GST applications.

Conclusion

For businesses applying for GST registration, appointing an Authorized Signatory is a crucial step. If the signatory is a partner or employee, an Authorization Letter is required. Additionally, companies and LLPs must use a Digital Signature Certificate (DSC) for secure online verification.

Ensuring these details are correctly submitted helps in the smooth approval of GST registration and compliance with tax laws. If you have any questions, feel free to ask in the comments!