GST Letter of Authorization: Format, Sample & Requirements

What is Letter of Authorization in GST?

A Letter of Authorization (LoA) in GST is a written document that gives permission to a person to act as the authorised signatory for GST matters. It is usually issued by the business owner, partners, directors, or the Karta of an HUF.

This person is then responsible for signing GST applications, verifying documents, filing returns, and handling any communication with the GST department.

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What is the Purpose of a Letter of Authorization?

The main purpose of a GST Letter of Authorization is to formally delegate responsibility to someone who will manage GST compliance. It ensures that the GST portal recognises them as the authorised representative.

This is essential for businesses where the owner cannot personally handle daily tax tasks.

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Why is a Letter of Authorization Important in GST?

A letter of authorisation for GST is important because:

• GST rules require every business to appoint at least one authorised signatory.
• It legally confirms who can sign GST returns, applications, and declarations.
• It prevents unauthorised changes or misuse of GST credentials.
• It helps the GST department verify the authenticity of documents.

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When is a Letter of Authorization Needed?

You will need a Letter of Authorization in situations such as:

• During GST registration, when appointing an authorised signatory
• When adding or changing an authorised signatory
• For signing GST returns, LUT, refund applications, and responses to notices
• When a CA, consultant, or employee manages GST on behalf of the business
• When the business owner is unavailable to handle GST tasks

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What are the Components of a Letter of Authorization?

A valid Letter of Authorization for GST should include:

• Name and address of the business
• GSTIN (if available)
• Details of the person being authorised
• Their designation or role
• Scope of authorisation (registration, filing, signing documents, etc.)
• Date of issue
• Signature of the business owner/partner/director
• Company seal (if applicable)

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Format of a Letter of Authorization in GST

Given below is the format of a letter of authorization -

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How to Submit a Letter of Authorization in GST?

The submission process is simple:

1. During GST Registration

• Upload the signed Letter of Authorization in the “Authorised Signatory” section.
• The GST portal will verify the details with the application.

2. For Changing an Authorised Signatory

• Log in to the GST portal.
• Go to Services → Registration → Amendment of Core Fields.
• Upload the new LoA.
• Submit with DSC/EVC.

3. When Requested by GST Officer

• If asked during scrutiny or verification, the letter can be uploaded through the portal’s “View Notices and Orders” section.

Need help with GST registration or GST filing? Get in touch with our GST experts who can not only help you register and file your GST, but also assist with GST notice assistance. Connect with an expert today!

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