How to Change GST Authorized Signatory: Complete Step-by-Step Guide

Need to Update Your GST Authorized Person? Understand the Process Before Making Changes

Every registered business under GST needs an authorised person who can manage GST-related activities on behalf of the taxpayer.

The authorised signatory acts as the official representative of the business for GST compliance activities and is responsible for handling important GST-related tasks.

The authorised signatory is responsible for activities such as:

• Filing GST Returns.
• Responding to GST notices.
• Updating registration details.
• Communicating with GST authorities.
• Completing GST portal activities.

However, business situations often change. A company may need to update its GST authorised signatory due to:

• Employee resignation.
• Change in management.
• Appointment of a new partner/director.
• Change in compliance responsibility.
• Existing authorised person becoming unavailable.

Many businesses update their internal records after such changes but forget to update their GST registration details.

This can create practical difficulties because GST communication, notices, and portal activities may continue to remain linked with outdated authorised signatory information.

A proper update of authorised signatory details ensures that the right person has access to GST compliance responsibilities and can manage GST-related activities smoothly.

This detailed guide explains:

• What is a GST authorised signatory?
• When should businesses change authorised signatory?
• Eligibility requirements.
• Required documents.
• Step-by-step GST portal process.
• Approval procedure.
• Common mistakes.
• Practical examples.
• Frequently asked questions.

What Is a GST Authorized Signatory?

A GST Authorized Signatory is a person authorised by a registered taxpayer to perform GST-related activities on behalf of the business.

The authorised signatory acts as the official representative of the taxpayer before GST authorities.

The person may handle activities such as:

• Filing GST Returns.
• Filing GST applications.
• Signing GST forms.
• Responding to GST notices.
• Making permitted GST amendments.
• Managing GST compliance activities.

Depending on the type of business entity, the authorised signatory may be:

• Proprietor in a proprietorship business.
• Partner in a partnership firm.
• Designated partner in LLP.
• Director or authorised employee in a private limited company.
• Trustee or authorised representative in other entities.

Why Is GST Authorized Signatory Important?

The authorised signatory plays an important role in GST compliance because several GST activities require verification and authorised access through the GST portal.

For example:

A private limited company may appoint its finance manager as the authorised signatory for GST compliance.

The finance manager handles:

• GST return filing.
• GST notices.
• Registration amendments.
• Communication with authorities.

If the employee leaves the organisation but GST records are not updated, important GST communications may continue going to the previous employee.

This can result in:

• Missed notices.
• Delayed compliance actions.
• Difficulty accessing GST services.
• Problems in managing GST portal activities.

Therefore, businesses should update authorised signatory details whenever there is a change in the person responsible for GST compliance.

When Should You Change GST Authorized Signatory?

Businesses should update authorised signatory details whenever there is a change in the person responsible for GST-related activities.

Common situations include:

1. Existing Authorized Person Leaves the Business

One of the most common reasons for changing GST authorised signatory is employee resignation.

Example:

A company’s accountant manages GST compliance activities.

After resignation, another employee takes over GST responsibilities.

The company should update GST records to reflect the new authorised person so that future GST activities can be handled properly.

2. Change in Director or Partner

Changes in management may require businesses to review and update authorised signatory details.

This may happen due to:

• New director appointment.
• Existing director resignation.
• Partner changes in partnership firms.
• Designated partner changes in LLP.

However, businesses should evaluate the exact GST requirement based on the entity structure and the specific registration details being updated.

For example:

A director change in a private limited company and a partner change in an LLP may have different compliance implications.

3. Change in Internal Compliance Responsibility

Businesses often change their internal compliance structure as they grow.

For example:

Earlier:

The accounts team handled GST compliance.

Later:

A dedicated compliance department takes responsibility.

In such cases, businesses should update GST authorised signatory details to ensure the correct person can manage GST activities.

4. Existing Authorized Signatory Becomes Unavailable

A business may need to appoint a new authorised person if the existing signatory:

• Moves abroad.
• Becomes unavailable.
• Retires.
• Cannot continue compliance responsibilities.

Updating GST records immediately helps avoid compliance interruptions.

Who Can Become GST Authorized Signatory?

The eligibility depends on the type of taxpayer and business structure.

Proprietorship Business

Generally, the proprietor acts as the authorised signatory.

However, another person may be authorised if permitted under GST procedures and appropriate authorisation is provided.

Partnership Firm

A partner can act as the authorised signatory.

The firm may also authorise another person according to applicable GST procedures and internal approvals.

LLP

A designated partner generally handles GST responsibilities.

However, another authorised person may also be appointed where permitted.

Private Limited Company

A company can appoint:

• Director.
• Employee.
• Other authorised representative.

The company should maintain appropriate authorisation proof supporting the appointment.

Documents Required to Change GST Authorized Signatory

The documents required depend on:

• Type of taxpayer.
• Reason for change.
• Entity structure.
• GST portal requirements.

Businesses should keep relevant supporting documents ready before submitting the amendment application.

1. Authorization Proof or Other Supporting Documents

Businesses should maintain appropriate authorisation proof supporting the appointment of the new authorised signatory.

Depending on the entity type and circumstances, this may include:

• Board resolution.
• Authorisation letter.
• Partner approval.
• Other valid approval documents.

For companies, appropriate authorisation such as a board resolution or other valid authorisation document should be kept ready depending on the circumstances and GST portal requirements.

A board resolution should not be considered mandatory in every case because the requirement may vary based on the entity structure and nature of the change.

2. Identity Proof of New Authorized Signatory

Businesses may need details such as:

• PAN.
• Aadhaar details.
• Contact information.
• Email ID.
• Mobile number.

These details help verify the identity of the authorised person.

3. Digital Signature Certificate (DSC)

For certain entities, the new authorised signatory may require a valid DSC.

This is especially relevant for:

• Companies.
• LLPs.
• Other entities requiring DSC-based authentication.

Businesses should ensure that the DSC is active before starting the amendment process.

4. Existing GST Registration Details

The taxpayer should keep ready:

• GSTIN.
• GST portal login credentials.
• Existing authorised signatory details.

Having these details available helps complete the amendment process smoothly.

5. Entity-Specific Documents

Depending on the organisation structure, additional documents may be required.

Examples:

Private Limited Company:

• Company authorisation documents.
• Board approval documents, wherever applicable.

LLP:

• Partner authorisation documents.

Partnership Firm:

• Partner approval documents.

Difference Between Primary and Additional Authorized Signatory

GST allows businesses to add authorised signatories according to their operational requirements.

Understanding the difference helps businesses assign responsibilities properly.

GST Authorized Signatory Change Process on GST Portal

The process of changing GST authorised signatory is completed through GST registration amendment.

However, businesses should note that authorised signatory details are classified as non-core field amendments under GST portal guidance.

Therefore, the change in GST authorised signatory is made through:

Services → Registration → Amendment of Registration Non-Core Fields

The taxpayer needs to update authorised signatory details through the GST portal and submit the amendment application with accurate information and supporting documents.

Since authorised signatory details fall under non-core fields, such amendments are generally processed without requiring approval from the GST officer.

Businesses should still ensure that the submitted details are correct because incorrect information may create clarification requirements or compliance delays.

Step 1: Login to GST Portal

The taxpayer needs to login to the GST portal using valid credentials.

After successful login, navigate to:

Services → Registration → Amendment of Registration Non-Core Fields

Since authorised signatory details are treated as non-core fields, taxpayers need to select the non-core amendment option while making changes.

The taxpayer should ensure that:

• GST login credentials are active.
• Existing authorised signatory details are available.
• New authorised person information is ready before starting the amendment process.

Step 2: Open Authorized Signatory Section

After opening the amendment application, the taxpayer needs to select the authorised signatory section.

The existing authorised signatory details will be displayed.

The taxpayer can:

• Add a new authorised signatory.
• Remove an existing authorised signatory.
• Change primary authorised signatory details.
• Add additional authorised signatories where required.

Businesses should carefully review existing details before making changes to avoid removing necessary access accidentally.

Step 3: Add New Authorized Signatory Details

The taxpayer needs to provide details of the new authorised person.

These details may include:

• Name.
• Address.
• Mobile number.
• Email ID.
• PAN details.
• Designation or position.

The information provided should match official records and supporting documents.

For example:

If a company appoints its finance manager as the new GST authorised signatory, the details entered on the GST portal should match the company's internal authorisation records.

Incorrect information may result in:

• Clarification requests.
• Delay in updating details.
• Difficulty in completing GST compliance activities.

Step 4: Upload Supporting Documents

The taxpayer should attach relevant supporting documents wherever required.

The documents depend on:

• Type of business entity.
• Reason for change.
• GST portal requirements.

Examples of supporting documents may include:

• Board resolution.
• Authorisation letter.
• Partner approval.
• Other valid approval documents.

For companies, appropriate authorisation such as a board resolution or other valid authorisation document should be kept ready depending on the circumstances and GST portal requirements.

A board resolution should not be considered mandatory in every case because the requirement may vary based on the entity structure and nature of the change.

Step 5: Verify and Submit Application

After reviewing all information, the application is submitted through:

• DSC, where applicable.
• EVC.

The taxpayer should verify:

• New authorised signatory details.
• Contact information.
• Uploaded documents.
• Authorisation details.

After successful submission, an ARN (Application Reference Number) is generated.

The taxpayer should save this acknowledgement for future reference and tracking.

GST Authorized Signatory Change Approval Timeline

The processing time for changing a GST authorised signatory depends on the accuracy of information submitted and applicable GST portal processing requirements.

Since authorised signatory details are classified as non-core field amendments, they are generally processed automatically after successful submission.

After submitting the amendment application:

• The GST portal generates an ARN.
• The amendment details are updated after successful processing.
• The taxpayer can track the status through the GST portal.

If incorrect information or incomplete details are submitted, the taxpayer may need to address clarification requirements.

Businesses should regularly monitor the GST portal after submission to ensure the amendment is completed successfully.

How to Remove Existing GST Authorized Signatory?

Businesses may need to remove an existing authorised signatory when:

• The person leaves the organisation.
• The authorised person is no longer responsible for GST compliance.
• Management responsibilities change.
• A replacement person is appointed.

The removal process generally involves:

1.    Filing GST registration amendment application through the non-core field amendment option.

2.    Selecting the authorised signatory section.

3.    Removing the existing person's details.

4.    Adding a new authorised person if required.

5.    Submitting the required information and supporting documents.

Businesses should avoid removing the only active authorised signatory without ensuring that another responsible person is available to manage GST compliance activities.

How to Change Primary GST Authorized Signatory?

Changing the primary authorised signatory requires proper attention because this person generally manages major GST-related responsibilities.

This situation commonly occurs when:

• A director changes in a company.
• A partner exits a partnership firm.
• A compliance manager is replaced.
• Internal GST responsibilities are transferred.

The business should ensure:

• New authorised person details are updated correctly.
• Appropriate authorisation records are maintained.
• Required information is submitted accurately.

Example:

ABC Private Limited had its finance director as the primary authorised signatory for GST compliance.

The director resigned from the company, and another director took responsibility for GST-related activities.

The company updated GST authorised signatory details by:

• Removing the previous authorised person.
• Adding the new authorised person.
• Providing appropriate company authorisation documents wherever required.

After successful processing, the new director became responsible for managing GST compliance activities.

Can More Than One Authorized Signatory Be Added in GST?

Yes, businesses can add multiple authorised signatories according to their operational requirements.

This is especially useful for companies where different people manage different compliance responsibilities.

For example:

A large company may appoint:

• Finance head as primary authorised signatory.
• Accounts manager as additional authorised signatory.

This ensures that GST activities continue smoothly even if one person is unavailable.

Real-Life Example: Change of GST Authorized Signatory After Employee Resignation

XYZ Trading Private Limited had appointed its accounts manager as the GST authorised signatory.

The accounts manager handled:

• GST return filing.
• GST notices.
• GST portal communication.

After three years, the employee resigned from the company.

The company continued operations but forgot to update GST authorised signatory details.

Later, a GST clarification notice was issued, but the company faced difficulty because the previous employee was no longer available.

The company updated the authorised signatory details by submitting:

• New authorised person's details.
• Company approval documents.
• Required verification information.

After updating GST records, the company was able to manage compliance smoothly.

This example highlights why businesses should update GST authorised signatory details immediately after internal changes.

Common Mistakes While Changing GST Authorized Signatory

1. Not Updating GST Portal After Internal Changes

Many businesses update their internal records but forget to update GST registration details.

For example:

A new director joins the company, but GST records still show the previous person as authorised signatory.

This mismatch can create compliance issues.

2. Not Preparing Proper Authorization Documents

Businesses should maintain proper approval records supporting the appointment of a new authorised signatory.

Depending on the entity structure and circumstances, this may include:

• Board resolution.
• Partner approval.
• Authorisation letter.
• Other valid approval documents.

3. Entering Incorrect Email or Mobile Number

GST communications are sent through registered contact details.

Incorrect information may result in missed:

• Notices.
• OTPs.
• Compliance alerts.

4. Not Checking DSC Validity

For entities requiring DSC authentication, the digital signature should be active and valid.

An expired DSC can delay submission of GST applications.

5. Removing Existing Signatory Without Replacement

Businesses should ensure GST compliance access continues after removing an authorised person.

A replacement should be added wherever required.

GST Authorized Signatory Change Checklist

GST Authorized Signatory Change vs GST Registration Amendment

Changing authorised signatory is itself a type of GST registration amendment.

Importance of Updating GST Authorized Signatory Details on Time

Updating GST authorised signatory details is not just a procedural requirement. It ensures that the right person has legal access to manage GST compliance activities on behalf of the business.

An outdated authorised signatory can create difficulties in situations where immediate action is required, such as:

• Replying to GST notices.
• Filing returns.
• Completing GST amendments.
• Managing refund applications.
• Communicating with GST authorities.

For example:

A company changes its finance head but does not update GST authorised signatory details. Later, a GST notice requires a response within a specified timeline. Since the previous authorised person is no longer involved, the company may face delays in responding.

Therefore, businesses should review GST registration details regularly and update authorised signatory information whenever there is a change in responsibility.

Consequences of Not Updating GST Authorized Signatory

Although businesses may continue operations without immediately updating authorised signatory details, ignoring such changes can create practical compliance challenges.

1. Difficulty in Managing GST Portal Activities

The existing authorised person may continue appearing as the responsible person on GST records.

This can create difficulty when:

• OTP verification is required.
• GST applications need approval.
• Compliance activities need to be completed.

2. Risk of Missing GST Communications

GST-related communication may continue to be linked with existing registered details.

If the authorised person is no longer associated with the business, important updates may not reach the correct person.

3. Delay in GST Compliance Actions

Businesses may face delays in:

• Filing returns.
• Responding to notices.
• Submitting applications.
• Completing verification requirements.

4. Internal Compliance Mismatch

A mismatch between internal records and GST portal information can create confusion during:

• Business audits.
• GST verification.
• Department communication.

How Businesses Should Maintain Authorized Signatory Records ?

Businesses should create a proper process to review and update authorised signatory information.

Recommended practices include:

Regularly Review GST Registration Details

Businesses should periodically check whether GST registration information matches current business operations.

Review areas such as:

• Authorised signatory.
• Contact details.
• Business address.
• Bank information.

Update Details After Management Changes

Whenever there is a change in:

• Director.
• Partner.
• Compliance officer.
• Finance responsible person.

the business should evaluate whether GST authorised signatory details need updating.

Maintain Supporting Authorisation Records

Businesses should preserve documents supporting the appointment of authorised persons.

These records may include:

• Board approval.
• Authorisation letter.
• Partner consent.
• Other internal approval documents.

The exact requirement depends on the entity structure and circumstances.

GST Authorized Signatory Change for Different Business Structures

The process may vary depending on the type of business entity.

1. Proprietorship Business

In a proprietorship business, the proprietor generally manages GST compliance activities.

However, if another person is authorised to handle GST matters, the business should ensure that appropriate authorisation details are updated.

Example:

A proprietor appoints an accountant to manage GST filings.

The accountant’s details may need to be added as an authorised person according to applicable GST procedures.

2. Partnership Firm

In a partnership firm, partners usually manage GST responsibilities.

If there is a change in partners or the person responsible for GST compliance, the firm should review and update authorised signatory details.

Example:

A partnership firm appoints a new partner who will manage tax compliance activities.

The firm should ensure that GST records reflect the correct authorised person.

3. Limited Liability Partnership (LLP)

In an LLP, designated partners generally handle compliance responsibilities.

If compliance responsibility shifts to another person, the LLP should update GST details accordingly.

The LLP should maintain proper internal approvals supporting the change.

4. Private Limited Company

Private limited companies often appoint directors or employees as GST authorised signatories.

A company may update authorised signatory details due to:

• Change in directors.
• Employee resignation.
• Internal restructuring.

For companies, appropriate authorisation such as a board resolution or other valid authorisation document should be kept ready depending on the circumstances and GST portal requirements.

A board resolution should not be considered mandatory in every case because requirements may vary based on the situation and GST portal requirements.

Frequently Asked Questions (FAQs)

1. How can I change GST authorised signatory?

GST authorised signatory can be changed by filing an amendment application through the GST portal.

The taxpayer needs to select:

Services → Registration → Amendment of Registration Non-Core Fields

and update authorised signatory details.

Since authorised signatory details are treated as non-core fields, these amendments are generally processed without GST officer approval.

2. Is authorised signatory a core or non-core amendment under GST?

Authorised signatory details are classified as non-core field amendments under GST portal guidance.

Therefore, changes relating to authorised signatory are made through the Amendment of Registration – Non-Core Fields option.

3. Is board resolution mandatory for changing GST authorised signatory?

No, a board resolution should not be considered mandatory in every case.

For companies, appropriate authorisation proof should be maintained.

Depending on circumstances and GST portal requirements, this may include:

• Board resolution.
• Authorisation letter.
• Other valid approval documents.

The requirement depends on the entity structure and reason for change.

4. Can multiple authorised signatories be added in GST?

Yes, businesses can add multiple authorised signatories according to their operational requirements.

For example, a company may appoint:

• Finance director as primary authorised signatory.
• Accounts manager as additional authorised signatory.

5. How long does it take to change GST authorised signatory?

Since authorised signatory details are treated as non-core amendments, they are generally processed automatically after successful submission.

However, the actual update timeline may depend on:

• Accuracy of information.
• Successful submission.
• GST portal processing.

6. Can an authorised signatory be removed from GST registration?

Yes, businesses can remove an existing authorised signatory through the GST amendment process.

However, businesses should ensure that another responsible person is available to manage GST compliance activities wherever required.

7. What happens if GST authorised signatory details are not updated?

Failure to update authorised signatory details can create practical problems such as:

• Difficulty managing GST portal activities.
• Missed communications.
• Delays in compliance actions.

Businesses should update details whenever there is a change in responsibility.

8. Can an employee become GST authorised signatory?

Yes, an employee can be appointed as GST authorised signatory if permitted under GST procedures and proper authorisation is maintained.

Need Help Changing GST Authorized Signatory?

Updating GST authorised signatory details requires accurate information, proper documentation, and correct GST portal filing.

A small mistake in authorised person details or missing supporting documents can create unnecessary compliance delays.

FilingSuvidha experts can help businesses update GST authorised signatory details, manage GST amendments, and complete GST compliance requirements smoothly.

Our experts can assist you with:

✔ GST Authorized Signatory Change
✔ GST Registration Amendment Support
✔ Non-Core Amendment Filing
✔ GST Portal Assistance
✔ Business Compliance Support
✔ GST Documentation Review

Need help updating your GST authorised signatory details? Connect with FilingSuvidha experts and complete your GST amendment process with proper guidance.

Contact FilingSuvidha

📞 Phone: +91-9625995981
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