Board resolution — authorised signatory for GST

Names the person who will sign and file on the GST portal on the company's behalf.

When you would use this

You are registering a company or LLP for GST. The portal requires an authorised signatory, and the application asks for proof of that authority — a board resolution for a company, or a letter of authorisation for a partnership or LLP.

What goes wrong with this one

The document is the easy part. These are the things we actually see get it rejected or cause a problem later.

The authorised signatory's PAN must be linked to the mobile number and email used on the portal. The OTPs go there, and changing it afterwards is a separate amendment.
Name one person. Naming several looks tidy and then no one can complete the DSC step.
If the signatory leaves, file a non-core amendment promptly. A company whose only authorised signatory has gone cannot file its returns.

The template

Every placeholder is written in [SQUARE BRACKETS] so an unfilled one is impossible to miss in a printed document.

Board resolution — authorised signatory for GST

[COMPANY LETTERHEAD]

CERTIFIED TRUE COPY OF THE RESOLUTION PASSED AT THE MEETING OF THE BOARD OF
DIRECTORS OF [COMPANY NAME], CIN [CIN], HELD AT [PLACE] ON [DD MONTH YYYY]
AT [TIME]


AUTHORISED SIGNATORY FOR GOODS AND SERVICES TAX

"RESOLVED THAT [NAME OF AUTHORISED SIGNATORY], [DESIGNATION], holding PAN
[PAN] and residing at [ADDRESS], be and is hereby authorised to act as the
Authorised Signatory of the Company for all purposes under the Goods and
Services Tax Act and the rules made under it.

RESOLVED FURTHER THAT the said Authorised Signatory be and is hereby empowered
to:

    (a) apply for registration and sign the application and any amendment to it;
    (b) file returns, statements and any other document on the GST portal;
    (c) sign such filings using a digital signature certificate or an electronic
        verification code;
    (d) appear before and correspond with the GST authorities on behalf of the
        Company;
    (e) do all such other acts as may be necessary in connection with the
        Company's obligations under the said Act.

RESOLVED FURTHER THAT this authority shall remain in force until it is revoked
by the Board, and that any revocation shall be notified to the GST authorities
by way of an amendment to the registration."


I, [NAME OF AUTHORISED SIGNATORY], accept the above authorisation.


_____________________________          Certified true copy
[NAME]                                 For [COMPANY NAME]
Authorised Signatory


                                       _____________________________
                                       [NAME]
                                       [Director / Company Secretary]
                                       DIN / Membership number: [NUMBER]
                                       Date: [DD MONTH YYYY]

This is a starting point, not advice

It is a general template and is not tailored to your business. Requirements change, and some vary by state. Have the completed document checked before you sign, file or rely on it.