Format of Board Resolution For GST Registration

CERTIFIED TRUE COPY OF THE RESOLUTION PASSED AT THE MEETING OF BOARD OF DIRECTORS OF M/S …………………. HELD ON TUESDAY 28^th DAY OF FEBURARY 2023 AT THE REGISTERED OFFICE……………………. …………………………………. AT 11.00 A.M. TO TRANSACT THE FOLLOWING BUSINESS.

 ITEM NO. 1: AUTHORIZATION TO DIRECTOR FOR GST REGISTRATION AND RELATED WORKS

“RESOLVED THAT the Board do and hereby authorize Mr. ………………….., one of the director of the company, as an Authorised Signatory for enrolment of the Company on the Goods and Service Tax (GST) System Portal and to sign and submit various document electronically and/or physically and to make applications, communications, representations, modifications or alterations on behalf of the Company before the Central GST department and/or the concerned State GST or any other UTs GST or such other authorities as and when required.

FURTHER RESOLVED THAT Mr…………….., director of the company be and is hereby authorized to represent the Company and to take necessary actions on all goods and service tax related issues including but not limited to presenting documents/records etc., on behalf of the Company and also to make any alterations, additions, corrections, to the documents, papers, forms, etc., filed with the concerned authorities as and when required.

FURTHER RESOLVED THAT Mr. ……………… director of the company be and is hereby authorized on behalf of the company to sign the returns, documents, letters, correspondences etc. and to represent on behalf of the company, for assessments, appeals or otherwise before the goods and service tax authorities as and when required.

FURTHER RESOLVED THAT any of the directors of the Company is authorised to sign the resolution authorizing another director Mr. …………………., to give the proper effect to the said resolution in respect of the authorization.”

For and on behalf of the board

………………………………………………………..

MR……………. 

Date:     (DIRECTOR)

Place:                                                                                                                                         

Frequently Asked Questions (FAQs)

Q.1 Why is a Board Resolution required for GST registration of a company?

Ans. A Board Resolution authorizes a director or other designated person to act on behalf of the company for GST registration and related compliance. It empowers the authorized signatory to submit applications, sign documents, and represent the company before GST authorities.

Q.2 Who can be appointed as the authorized signatory for GST registration?

Ans. The Board may authorize any director or other eligible person to act as the authorized signatory. The authorized person can enroll the company on the GST portal, file applications, submit documents, and undertake other GST-related compliances as specified in the Board Resolution.

Q.3 What powers can be granted through a GST authorization Board Resolution?

Ans. The resolution may authorize the designated person to apply for GST registration, submit and modify applications, sign GST returns and other documents, communicate with GST authorities, attend assessments and appeals, and make necessary representations on behalf of the company.

Q.4 Can the authorized signatory make corrections or amendments to GST documents after registration?

Ans. Yes. If specifically authorized by the Board Resolution, the authorized signatory may make alterations, additions, corrections, or modifications to GST applications, forms, returns, and other documents filed with the GST authorities whenever required.

Q.5 Can the company authorize another director to implement the Board Resolution?

Ans. Yes. The Board Resolution may also authorize any director of the company to sign and issue the resolution or take necessary steps to give effect to the authorization granted to the designated director for GST registration and related matters.