Authorised Signatory Letter for GST Format
Board resolution and authorisation letter formats appointing the primary authorised signatory for GST registration, returns and portal actions.
Every GST registration of a company, LLP or partnership names an authorised signatory — the person whose credentials sign the application, file the returns and answer the notices. Appointing that person needs a written authorisation: a board resolution for companies, and an authorisation letter signed by partners for firms and LLPs. The GST portal asks for this document at registration and whenever the signatory changes.
The format below carries both variants — use the resolution for companies and the letter for firms/LLPs — together with the signatory's acceptance and specimen signature that the portal expects on the same document.
When to use this format
- Appointing the primary authorised signatory in a new GST registration
- Changing the authorised signatory after a director, partner or employee exits
- Responding to a portal query seeking proof of the signatory's authority
- Recording internally who holds GST portal responsibility for the entity
Key clauses and what they do
- Entity identification
- Legal name, address, PAN/CIN — the entity granting the authority.
- Appointment
- Names the signatory and appoints them as primary authorised signatory for GST.
- Scope of authority
- Registration, returns, refunds, notices, amendments — what the signatory may do.
- Board resolution recital
- For companies: the meeting date and resolution text certified as true.
- Acceptance & specimen signature
- The signatory accepts and provides the specimen the portal verifies.
- Signatures of principals
- Directors or all partners sign, evidencing the grant of authority.
The format
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[VARIANT A — FOR COMPANIES: ON COMPANY LETTERHEAD] CERTIFIED TRUE COPY OF THE RESOLUTION PASSED AT THE MEETING OF THE BOARD OF DIRECTORS OF [COMPANY NAME] HELD ON [DATE] AT [REGISTERED OFFICE ADDRESS] "RESOLVED THAT [MR. / MS.] [NAME OF SIGNATORY], [DIRECTOR / DESIGNATION] of the Company, be and is hereby appointed as the Primary Authorised Signatory of the Company for the purposes of the Goods and Services Tax Acts and rules, and is authorised to sign and file the application for registration, returns, refund claims, amendments, replies to notices and all other documents, and to do all acts on the GST portal and before the GST authorities on behalf of the Company. RESOLVED FURTHER THAT the said authority shall remain in force until revoked by the Board, and that any one Director be and is hereby authorised to intimate such appointment or revocation to the authorities concerned." For [COMPANY NAME] ____________________ ____________________ [DIRECTOR NAME] [DIRECTOR NAME] Director (DIN: [DIN]) Director (DIN: [DIN]) -------------------------------------------------------------- [VARIANT B — FOR PARTNERSHIP FIRMS / LLPs: ON LETTERHEAD] AUTHORISATION LETTER We, the undersigned, being all the partners of [FIRM / LLP NAME], PAN [PAN], having its principal place of business at [ADDRESS], hereby appoint and authorise [MR. / MS.] [NAME OF SIGNATORY], [PARTNER / DESIGNATED PARTNER / EMPLOYEE — DESIGNATION], as the Primary Authorised Signatory of the firm for all purposes under the Goods and Services Tax Acts, including signing and filing the registration application, returns, refund claims, amendments, replies to notices and all other documents, and doing all acts on the GST portal on behalf of the firm. This authority remains in force until withdrawn in writing by the partners. ____________________ ____________________ [PARTNER NAME] [PARTNER NAME] Partner Partner Date: [DATE] Place: [PLACE] -------------------------------------------------------------- ACCEPTANCE BY AUTHORISED SIGNATORY I, [NAME OF SIGNATORY], son/daughter/wife of [NAME], hereby accept the above appointment as Primary Authorised Signatory of [ENTITY NAME] for GST purposes. Specimen signature: 1. ____________ 2. ____________ Name: [SIGNATORY NAME] Designation: [DESIGNATION] PAN: [PAN] Aadhaar: [NUMBER — as per portal requirement] Email: [EMAIL] Mobile: [MOBILE — will receive portal OTPs] Date: [DATE] Place: [PLACE]
General format for reference — get it professionally drafted for your specific case.
The signatory's PAN, email and mobile go on the GST portal and receive its OTPs — appoint someone who will actually be available, and update the authorisation when they exit. A proprietor is their own authorised signatory and needs no letter; companies and firms should keep the signed original on record for scrutiny.
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Frequently asked questions
Who can be the authorised signatory for GST?
Any resident individual the entity authorises — a director, partner, or a responsible employee such as an accountant. The person's PAN and Aadhaar go into the registration, and their mobile/email receive the portal's OTPs, so choose for availability, not seniority alone.
Does a proprietorship need this letter?
No — the proprietor is the authorised signatory by default. The letter/resolution is needed for companies, LLPs and partnerships, and whenever any entity authorises an employee instead of a director or partner.
How is the signatory changed later?
Pass a fresh resolution/letter appointing the new person, then amend the registration on the portal (non-core amendment for signatory details), uploading the new authorisation. Keep the old authority formally revoked in the same document to avoid two live signatories.
Is a digital signature required for the signatory?
Companies and LLPs must sign portal filings with the signatory's DSC; other entities can use Aadhaar-based e-verification (EVC). Either way the named authorised signatory is the one whose credential signs — which is why the appointment document matters.
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