Authorised signatory for GST (letter of authorisation)
The proprietor, partners or directors appoint the person who signs and files GST papers for the business, with that person's acceptance.
Opens Dastavo with this paper ready to fill, on this computer or in the app. No account needed.
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Not yet reviewed by a lawyer. Check every line before it is signed.
How the paper begins
With Dastavo's sample details; the people and places are fictional. The words in blue are the ones you fill in.
LETTER OF AUTHORISATION: AUTHORISED SIGNATORY FOR GST
We are all the partners of M/s Sharma Traders (PAN XXXXX0000X), a partnership firm whose principal place of business is at Shop No. 3, Main Bazaar, Amarnagar, Punjab. Our names and signatures are given below.
We appoint Vikram Singh son of Shri Harbans Singh, aged about 52 years, resident of House No. 45, Gulab Colony, Amarnagar, Tehsil and District Amarnagar, Punjab, Manager (Accounts), as the authorised signatory of this business, for which an application for registration is being made, for the purposes of the Goods and Services Tax laws.
The authorised signatory may do all of this on behalf of the business: apply for registration, and for its amendment or cancellation; sign, verify and file returns, statements, refund claims, replies and every other form or document, by a digital signature or electronic verification (EVC); receive notices and orders; and appear before the officers concerned and answer them. This authority is subject to the following limit: refund claims are filed only with the written approval of the managing partner.
The rest of the paper is in Dastavo.
What to bring
Papers to bring
- The signatory's PAN, Aadhaar card and a passport-size photograph
- The signatory's own mobile number and e-mail: the GST portal sends the OTPs there
- For a firm, the partnership deed; for a company, the certificate of incorporation and the board resolution that appoints the signatory
- The business's PAN (a proprietor's own PAN), and for a new registration a proof of the place of business, such as the rent agreement, an electricity bill or the ownership papers
- The business's letterhead and rubber stamp, if it has them
Where to go
Signed by the proprietor (or every partner, or the directors) and by the signatory, then scanned and uploaded on the GST portal with the application for registration, or with the amendment that changes the signatory.
Fee
There is usually no government fee for GST registration or for changing the signatory; a consultant charges only for the work.
Good to know
- A company or an LLP usually has to sign its GST returns with the signatory's digital signature certificate (DSC); keep it valid.
- When the signatory leaves, change the signatory on the GST portal at once and withdraw this authority in writing.
- Notices and OTPs go only to the registered mobile number and e-mail: use ones the business can always reach.
Papers and fees can change. Check with the office before you go. Guidance only, not yet reviewed by a lawyer.
Stamp paper
Plain paper, usually the business's letterhead, signed by the proprietor (or every partner, or the directors) and by the signatory, with the business seal. It is usually uploaded on the GST portal with the application for registration, or with the amendment that adds the signatory.