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GST Registration - Authorised signatory, Goods and Services Tax - GST

Issue Id: - 117063
Dated: 5-3-2021
By:- Krishnamurthy V
GST Registration - Authorised signatory

  • Contents

Kindly guide me

a) whether an authorized signatory must be an Indian Citizen.

b) if yes, please give relevant Rule/instructions/ Circulars issued


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Showing Replies 1 to 4 of 4 Records

1 Dated: 8-3-2021
By:- Alkesh Jani


On going through the act and rules framed thereunder, I did not find any provision which states that authorised signatory must be Indian Citizen. However, in case of registration for non-resident taxable person in terms of rule 13(4) of CGST Rules it is must.

By this issue I would also like to learn the same from our experts

Thanks in advance

2 Dated: 8-3-2021

Authorised signatory must be resident of India. He must have Aadhar Card and PAN card. If a foreigner has both documentary proofs, he can be authorised signatory. This condition has been laid down in C.B.I. & C. Instruction No. 4/3/2020-GST, dated 27-11-2020. When we talk of authorised signatory in GST regime, it is not restricted to registration only but for all purposes in GST regime inasmuch as registration is very much basis for all legal formalities/requirements under GST laws.

I agree with Sh.Alkesh Jani Ji to the extent that there is no such provision in the GST Acts and Rules. However, such conditions are implemented through circulars only and, needless to say, circulars are issued under CGST Rules.

3 Dated: 8-3-2021
By:- Krishnamurthy V

Thanks Alkesh ji & KASTURI ji

4 Dated: 9-3-2021
By:- Ganeshan Kalyani

Thanks Sri Kasturi Sir, you have aptly replied. Thanks Alkesh Sir for your reply.


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