DS Mahajani *
In order to implement Goods and Service Tax (GST) in the country w.e.f. 1st April 2017, the Government has launched new GST portal www.gst.gov.in on 8th November, 2016 for migration of database of existing tax payers to the GST regime.
The GST portal is user friendly, as on the front page state-wise schedule has been put out for enrolment of existing payers of excise duty, service tax and state taxes. Apart from FAQs, there are separate pages for System Requirements, User Manual and Video Based Tutorial (i.e. Computer Based Training) giving understanding of the Enrollment process to the users in a lucid manner. The trade and industry is now gearing up for enrollment on the GST System Portal as per the Enrollment Plan.
As per Qs.16 of FAQ, the application for enrollment shall be submitted by the Primary Authorized Signatory under his/her digital signature. Primary authorized signatory as per the FAQ shall be the person, who is primarily responsible to perform action on the GST System Portal on behalf of taxpayer. All communication from the GST System Portal relating to taxpayer will be sent to him. For example, in case of proprietor, the proprietor himself or any person authorized by him, in case of partnership any of the partner authorized or any person authorized shall be Primary authorized signatory. In the case of Company/LLP, Society or Trust, the Primary authorized signatory shall be authorized by Board or Governing Body of that entity. The FAQ further states that the copy of the authorization needs to be uploaded while submitting the Enrollment application on GST portal.
On reading of the FAQ it is amply clear that the Primary authorized signatory in the case of a Company shall be appointed by way of a Board Resolution. Please note existing Board Resolution or Power of Attorney authorizing the persons under Central Excise, Service-tax or VAT Laws will not be a valid document for enrollment. Hence it is advisable to pass a separate Board Resolution for appointment of Primary authorized signatory for enrollment application on GST portal.
Further, it may be noted that the Portal is made live on 8th November, 2016 and as per state-wise schedule, majority of States would undergo enrolment in the next week onwards. In this situation, it is important to pass the Board Resolution for appointment of Primary authorized signatory as early as possible, failing of which the enrollment date might be missed. Nevertheless the window for the enrollment will be open till 31st January 2017. Alternatively, the Companies can even resort to pass Circular Resolution for appointment of Primary authorized signatory for submission of Enrollment application on the GST portal.
For reference of the readers the sample Board resolution for appointment of Primary authorized signatory may be as under –
“RESOLVED THAT the Board do hereby appoint _____, (Name / Designation) as Primary 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, representations, modifications or alterations on behalf of the Company before the Central GST and/or the concerned State GST authorities as and when required.”
* The views expressed are personal.
[Author: DS Mahajani, M.Com, ACS, ACMA. He can be reached at firstname.lastname@example.org]
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