Resolution Appointing GST Authorised Signatory
Prepare the certified resolution that appoints the primary and other authorised signatories for GST registration, returns and proceedings.
What it is
A company, LLP, partnership firm, trust or society acts on the GST portal through an authorised signatory who signs applications and returns with a DSC or e-verification. Rule 26 of the CGST Rules, 2017 governs signing. The GST portal asks for proof of appointment when registering (Form GST REG-01) or adding or changing a signatory by non-core amendment. This template gives the resolution, adapted to the type of entity, with the scope of authority and, where needed, the removal of an earlier signatory.
When it is used
- Applying for new GST registration.
- Changing the primary authorised signatory after a director, partner or employee leaves.
- Adding a signatory for a new branch or additional place of business.
What the template covers
- Type and name of entity, registration number and PAN
- Date, time and place of the meeting or resolution
- Names and designations of authorised signatories
- Primary authorised signatory
- Scope of authority: registration, returns, refunds, notices and appeals
- Removal of an earlier signatory and certification
Details you will need
The generator asks for the following. Fields marked with an asterisk in the form are required; the rest can be left blank and filled in later in Word.
Entity Details
Type of Entity; Name of the Entity; CIN / LLPIN / Registration No.; PAN of the Entity; Registered Office / Principal Place of Business; GSTIN(s) covered (optional)
Meeting Details
Date of Meeting / Resolution; Time of Meeting; Place of Meeting; Purpose; Scope of Authority
Authorised Signatories
Authorised Signatories: Full Name, S/o, D/o or W/o, Designation, DIN / DPIN (if any), PAN, Mobile, E-mail, Primary Authorised Signatory?
Earlier Signatory (for change)
Name of Signatory being Removed (optional); Reason for Removal (optional)
Certification
Certified by (Name); Designation; DIN / DPIN / Membership No. (optional); Other Partners / Members Signing (firm, LLP, trust)
Stamp duty, registration and filing
Upload a certified copy signed by a director, designated partner, partner or office bearer, as the case may be. A company or LLP must file GST forms with a DSC, while other entities may use EVC. The primary authorised signatory receives OTPs and notices, so the e-mail and mobile number given should be monitored. No stamp duty applies to a board resolution.
Generate the Resolution Appointing GST Authorised Signatory
Fill in the form and download the draft as a Word file. It is a general template, not legal or professional advice; have it reviewed for your facts before you sign or rely on it.
Need this checked against your facts, or the registration or filing that follows (e.g. GST registration or returns)? Contact SKAG and Associates
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Frequently asked questions
Who can be a GST authorised signatory?
A director, partner, trustee, office bearer or employee of the entity, or any person authorised by it, who has a PAN. A company must have at least one signatory with a DSC.
Is a board resolution needed for a proprietorship?
No. A proprietor signs personally; a letter of authorisation is used if someone else is to sign.
How is the signatory changed on the GST portal?
Through a non-core amendment of the registration, uploading the new resolution and completing verification by the new signatory.
This page gives general information for reference only. Laws, stamp duty rates and filing requirements change and differ between States, so confirm the current position for your case. Related: all document templates · free tax calculators · compliance calendar and guides.