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The Goods and Services Tax (GST) regime in India has streamlined indirect taxation and introduced digital compliance, but it also requires businesses to follow certain formalities, especially when delegating responsibilities.
One such formality is the authorisation letter for GST. This crucial document enables a person other than the proprietor, partner, or director to perform GST-related duties on behalf of the taxpayer.
Whether you’re running a small business or managing a large corporation, understanding how to draft, submit, and use an authorisation letter for GST can simplify your compliance process and prevent delays in filings or updates.
What Is a Letter of Authorisation for GST?
A Letter of Authorisation for GST, often referred to as a LOA, is an official, legally binding document that empowers a designated person to act on behalf of a business in all matters related to Goods and Services Tax (GST). Through this letter, you formally provide authority to handle tasks like filing returns, responding to notices, or even completing registration procedures with the GSTN portal.
The authorised person could be a tax consultant, accountant, employee, or any trusted representative who is competent to handle GST compliance tasks. This is especially useful when the principal person is unavailable or prefers to outsource GST obligations.
Why Use an Authorisation Letter for GST?
- Legal Requirement or Good Practice: Although small proprietorships might not strictly require it, most businesses—partnerships, LLPs, private limited companies—need it to designate an authorised signatory for GST purposes.
- Streamlined Compliance: It transfers responsibility for filing returns, responding to notices, and handling communications to a trusted professional.
- Flexibility & Delegation: Enables business owners to focus on core operations while entrusting GST tasks to an expert or dedicated employee
- Continuity and Authority: Even during the owner’s absence (e.g., travel, illness), GST operations can continue smoothly without interruption.
Legal Requirements & Situations
- Mandatory for non-proprietorship entities: Partnerships, LLPs, and companies must upload on LOA along with GST registrations.
- Accompanying broad resolution for companies: A corporate body should issue a board resolution along with the letter.
- Optional for proprietorships: While not required, owners can still delegate GST tasks to employees via this letter.
Key Components of an Authorisation Letter for GST
A proper authorisation letter for GST should contain the following elements:
- Name and address of the person or business issuing the letter
- GSTIN(if already registered)
- Name, designation, and contact details of the person being authorised.
- Purpose or authorisation, including specific GST functions.
- Duration of the authorisation (if applicable).
- Signature of the authorised signatory and the issuing authority.
- Date and place of issuance.
- Declaration of accountability by the taxpayer.
The letter should be printed on company letterhead if a registered business entity is issuing it.
Format of the Letter of Authorisation for GST
Here’s a format for the letter of authorisation for GST:
[On Company Letterhead if applicable]
Date: [DD/MM/YYYY]
To,
The GST Officer,
[Address]
Subject: Authorisation to Act on Behalf of [Company Name] for GST Matters
I/We, [Name of the applicant/business], having registered office at [Address], and bearing GSTIN [GSTIN if available], do hereby authorise Mr./Ms. [Authorised Person’s Name], residing at [Address], and holding [PAN Number], to act on my/our behalf in all matters related to Goods and Services Tax (GST).
This authorisation includes (but is not limited to) the following tasks:
- Filing application for GST registration
- Making changes or amendments to the GST profile
- Filing GST returns
- Responding to GST notices and assessments
- Signing documents on my/our behalf
I/we confirm that all acts carried out by the authorised representative shall be deemed to have been done by me/us, and I/we take full responsibility for the same.
Signature of Authorising Person: ___________
Name:
Designation:
Company Name
Place:
Date:
Key Requirements Checklist
| Requirement | Applicability |
| Official letterhead | All entities |
| Full business & GSTIN details | All entities |
| Designated authorised person info | All entities |
| Scope and tenure of authorisation | Specifies limits |
| Owner + authorised signatures | Mandatory |
| Board resolution/ partner signatures | Companies & firms |
| PAN/Adhaar Proofs | Recommended best practices |
How & When to Submit
- While registering for GST, upload the letter in PDF form under “Authorised Signatory”.
- During GST Amendments, Cancellations or Communications – resubmit an updated LOA if the signatory changes or expires.
- Maintain digital and hard copies of the LOA and related approvals for audit and legal records.
Conclusion
A well-crafted authorisation letter for GST is not merely procedural—it underpins legal delegation, operational efficiency, and statutory compliance. By adhering to the basics—letterhead, clear scope, signatures, and supporting documents—you ensure seamless GST operations and prevent delays or rejections on the GST portal.
Need help with templates, board resolutions, or uploading the letter on the GST portal? Just let me know—I’m happy to assist!
