TaxTMI 
TaxTMI 
Kindly guide me
a) whether an authorized signatory must be an Indian Citizen.
b) if yes, please give relevant Rule/instructions/ Circulars issued
Regards
GST Registration - Authorised signatory
05 Mar 2021 
4 Replies 
8409 Views Asked by
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. (AI Summary)
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. (AI Summary)