Every registration must name at least one authorised signatory, and that person holds the digital credentials through which returns are filed, refunds claimed and notices received. Appoint someone who is actually within the business, keep the contact details current, and remove access the day the person leaves — a departed signatory with subsisting portal access is a serious exposure.
Authorisation of Signatory
For goods and services tax registration and portal access
Every registration must name at least one authorised signatory, and that person holds the digital credentials through which returns are filed, refunds claimed and notices received. Appoint someone who is actually within the business, keep the contact details current, and remove access the day the person leaves — a departed signatory with subsisting portal access is a serious exposure.
| Item | Detail |
|---|---|
| Entity | [ENTITY NAME] |
| Constitution | [Company / LLP / Partnership firm / Sole proprietorship / Trust / Society / HUF] |
| CIN, LLPIN or registration number | [NUMBER] |
| PAN | [PAN] |
| GSTIN, where already registered | [GSTIN] |
| Principal place of business | [FULL ADDRESS] |
| State and code | [STATE] — [CODE] |
| Purpose | [New registration / Amendment of authorised signatory / Addition of an authorised signatory] |
| Which form to use | [Version A — board resolution, for a company / Version B — letter of authorisation, for an LLP, firm, proprietorship or other entity] |
Version A — Board Resolution
For a company. Pass at a duly convened board meeting, or by circulation where permitted, and certify a copy.
[COMPANY NAME] CIN: [CIN] [REGISTERED OFFICE]
CERTIFIED TRUE COPY OF THE RESOLUTION PASSED AT THE MEETING OF THE BOARD OF DIRECTORS OF [COMPANY NAME] HELD ON [DATE] AT [TIME] AT [PLACE]
"RESOLVED THAT the Company do apply for registration under the Central Goods and Services Tax Act, 2017 and the corresponding State legislation, in respect of its place of business at [ADDRESS], in the State of [STATE].
RESOLVED FURTHER THAT [NAME], [Director / Chief Financial Officer / Manager], holding [DIN / PAN] [NUMBER], residing at [ADDRESS], be and is hereby authorised to act as the Authorised Signatory of the Company for the purposes of the said legislation, and be and is hereby empowered on behalf of the Company to:
(a)sign, verify and submit the application for registration and any amendment, cancellation or revocation of it;
(b)furnish all returns, statements, annual returns and reconciliation statements, and to sign and verify them;
(c)make payment of tax, interest, penalty, fee and any other amount, and to operate the electronic cash and credit ledgers;
(d)file applications for refund and respond to any query or deficiency memo in relation to them;
(e)receive, respond to and comply with any notice, summons, order or communication issued under the said legislation;
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Preview of the first page. Highlighted fields are the ones you fill in — they appear the same way in Word. Scroll the preview to read on; the full document runs to 7 pages.
These notes accompany the template and explain the drafting choices, the compliance points and the mistakes most often made with this document. They appear as a final page in the Word file, intended to be deleted before the document is executed.
Notices, orders, demands and deficiency memos are served on the registered mobile number and email of the authorised signatory. If those details belong to someone who has left, or to a consultant no longer engaged, the entity is validly served and does not know it. Time limits for reply and appeal run regardless. Reviewing the contact details annually is the cheapest compliance control available.
It is common, and unwise, to register the accountant’s mobile number and email. The relationship ends, the number stays, and the business loses sight of its own notices — and sometimes loses access to its own portal account. Use a mailbox and number controlled by the business, and give the consultant access separately.
A single authorised signatory is a single point of failure. If that person is unavailable, resigns, or the credentials are lost, returns cannot be filed and the account cannot be amended without going through a reset that itself requires the signatory. Appointing a second signatory at the outset avoids a difficult recovery.
A departed employee retaining authorised signatory status can file returns, amend the registration, claim refunds and change the contact details. This belongs on the standard exit checklist alongside email and building access, and item 13 puts it there. It is one of the most commonly missed items on an employee exit.
Where the signatory changes, the registration itself must be amended within the period prescribed. Changing who uses the credentials, without amending the registration, leaves the record wrong and the outgoing person legally the authorised signatory.
A company acts by board resolution; a partnership by a letter signed by the partners; a proprietorship by the proprietor. Submitting a letter of authorisation where a board resolution is required, or a resolution signed by one director where the board has not met, is a routine cause of rejection. The table sets out which applies.
A digital signature certificate is required for companies and limited liability partnerships, while other entities may verify through an electronic verification code. The certificate is issued in the individual’s name, is tied to that person, and must not be shared. Where it expires, filings stop — diarise the renewal.
The acceptance in Version B records this expressly. A digital signature certificate used by someone other than the holder undermines the authenticity of every filing made with it, and the holder remains personally associated with those filings. Where more people need to file, appoint more signatories rather than passing credentials around.
The authority conferred covers filing, payment, operating the ledgers, claiming refunds, responding to notices and amending the registration. It is not a clerical role. Appoint someone with the standing to exercise it and the visibility to escalate, and make sure the finance function knows who holds it.
An entity registered in several States holds a separate registration for each, and each has its own authorised signatory record. Changing the signatory centrally does not change it for every registration. Maintain a list of registrations and signatories and update them together.
Authentication of the signatory’s identity is part of the registration process for most applicants, and failing or declining it may trigger physical verification of the premises instead. Ensure the mobile number linked to the signatory’s identity record is accessible before starting the application.
Retain the resolution or letter, the acceptance, the identity documents and every subsequent amendment with the registration file. It is asked for on amendment, on verification and in due diligence, and reconstructing it years later is unnecessarily difficult.
Reflects Indian tax law and practice current as of {{DATE OF USE}}. Requirements for authorised signatories, digital signature mandates, authentication procedures and amendment timelines change — confirm the current position for the relevant jurisdiction before filing.
This is a ready-to-use template provided for convenience. Laws and requirements change, and every situation is different — please have it reviewed by a qualified professional (a lawyer, company secretary, or chartered accountant as relevant) before you rely on it.