GST Registration - Authorised signatory

[Krishnamurthy V]

Kindly guide me

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

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

Regards

[Alkesh Jani]

Shri

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

[KASTURI SETHI]

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.

[Krishnamurthy V]

Thanks Alkesh ji & KASTURI ji

[Ganeshan Kalyani]

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

AI Summary

Authorised signatory residency requirement: circulars require Indian residency and identity proofs for GST signatories under GST. There is no statutory provision requiring an authorised signatory to be an Indian citizen, but Rule 13(4) governs non-resident taxable person registration. Board instruction No. 4/3/2020 GST requires authorised signatories to be residents of India with Aadhaar and PAN; a foreign national may be authorised if able to furnish those documents. These practical conditions are implemented through departmental circulars rather than express provisions in the GST Acts or Rules.