GST documentation guide · updated October 2026

Board resolution and letter of authorisation for GST: format points

Every non-proprietor applicant uploads proof that the authorised signatory is genuinely authorised. For a company it is usually a board resolution; for a firm, a letter signed by partners. Officers frequently query these because of missing names, signatures or dates.

Points every authorisation should cover

  • Legal name of the entity as per PAN, and GSTIN or ARN if available.
  • Full name and designation of the authorised person, exactly as in PAN.
  • A clear statement authorising them to sign, file and deal with GST registration, returns and correspondence.
  • Date and place; for a board resolution, date of the board meeting.
  • Specimen signature of the authorised person and acceptance.

Who signs

  • Company: certified true copy signed by a director or company secretary, on letterhead.
  • LLP: resolution or letter signed by designated partners.
  • Partnership firm: letter signed by all partners, or as the deed permits.
  • HUF: letter signed by the karta.
  • Society or trust: resolution of the governing body signed by office bearers.

Common mistakes

  • Unsigned resolution or one signed only by the person being authorised.
  • Trade name used instead of legal name.
  • Resolution dated after the GST application date.
  • Template text left with blanks or another company's name.
  • Low-resolution scan where signatures cannot be seen.

On the portal

Upload the document in the Authorised Signatory section under the proof of appointment field, in PDF or JPEG within the size limit. If the same person is also a promoter, you still need the authorisation document.

If it already went wrong

Prepare a corrected resolution or letter answering the defect and upload it with your reply within the time stated in the notice. If the officer has asked for a specific format, follow it.

Get it handled for you

Need GST registration done right the first time? Our chartered accountants prepare the documents, file the application and handle any query, so you do not have to visit the GST office. Call or WhatsApp +91 63677 44602, or use the form below.

This guide explains the law in general terms as of October 2026. Time limits and requirements can depend on the facts of your case and on the notice you received.

Questions

Board resolution format — FAQs

Is a board resolution mandatory for GST registration of a company?+
The portal requires proof of appointment of the authorised signatory, which for a company is normally a board resolution.
Partnership firm ke liye authorisation letter kaun sign karega?+
Aam taur par sabhi partners sign karte hain, ya deed ke hisaab se jo partners authorised hain.
Can a proprietor be their own authorised signatory?+
Yes. A proprietor normally acts as their own authorised signatory; a separate letter is needed only if someone else is authorised.
Board resolution ka format GST ke liye kya hona chahiye?+
Letterhead par company ka legal name, meeting ki date, authorised vyakti ka naam aur designation, GST kaam ke liye authority, aur director ya company secretary ke signature.
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