How is a GST authorised signatory changed?
A GST authorised signatory is the person who files returns and pays tax for the GSTIN. Changing that person is an amendment of the registration on the GST portal. The new person needs a PAN, an Aadhaar, a photograph, and an authorisation from the business.
Who is the authorised signatory?
The signatory is named on the registration certificate’s details, not on the GSTIN itself. They sign the returns, create the challan on the GST payment page, and answer a notice. A proprietor, a director, a partner, an employee, or a consultant can hold the role once the business authorises them.
The registration itself is on the GST registration page. Adding a signatory does not create a second registration.
Which documents does the amendment need?
| Paper | What it shows |
|---|---|
| Authorisation | A board resolution or letter for a company or LLP, a partners’ letter for a firm, or the proprietor’s own letter |
| PAN | The new person’s permanent account number |
| Aadhaar | The new person’s Aadhaar, for the portal’s authentication |
| Photograph | A recent photograph of the new person |
A proprietorship has no board, so there is no board resolution. The proprietor’s letter is the authorisation. A company that skips the resolution leaves the amendment without proof of who appointed the person.
A letter, not a new GSTIN. The authorisation adds a person to the existing registration.
How is the amendment filed?
The amendment is the non-core amendment of registration on the GST portal. The new person’s details and the authorisation are uploaded, and the application is filed with the credentials of a signatory who is still active, or with an e-sign or DSC where the portal asks for one. A core-field amendment, such as the legal name or the principal place, is a different application and is not how a signatory is added.
What changes after it is accepted?
The new person can file GSTR-3B and the other returns, and can operate the cash ledger. A person who was removed cannot. The GSTIN, the rates, and the returns already filed stay as they were.
Frequently asked questions
Four questions cover a proprietor, a board resolution, the GSTIN, and the outgoing signatory.
Is the signatory the same as the proprietor?
The proprietor can be the signatory, and then no separate authorisation is needed. A proprietor can also authorise an employee or a consultant. That person is added by the amendment, with the proprietor’s letter.
Does a company need a board resolution?
Yes. A company or an LLP authorises the person by a board resolution or an authorisation letter. A partnership uses an authorisation from the partners. A proprietorship uses the proprietor’s own letter, because there is no board.
Does a new signatory need a new GSTIN?
No. The GSTIN stays. The amendment replaces or adds the person who may file and pay on that GSTIN.
Can the old signatory keep filing?
Only while they remain on the registration. Once the amendment removes them, their credentials no longer file or pay for that GSTIN.
Sources
The authorised signatory is part of the registration under the CGST Act. The amendment is filed on the GST portal.