{"id":18707,"date":"2026-01-14T11:05:02","date_gmt":"2026-01-14T05:35:02","guid":{"rendered":"https:\/\/learn.razorpay.in\/learn\/?p=18707"},"modified":"2026-02-09T11:07:21","modified_gmt":"2026-02-09T05:37:21","slug":"letter-of-authorization-for-gst","status":"publish","type":"post","link":"https:\/\/razorpay.com\/learn\/letter-of-authorization-for-gst\/","title":{"rendered":"Letter of Authorisation for GST: Format, Sample, and Requirements"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">When managing GST compliance for your business, you&#8217;ll often need to delegate specific responsibilities to qualified professionals or trusted employees. A <\/span><b>letter of authorisation for GST<\/b><span style=\"font-weight: 400;\"> serves as the foundational legal document that empowers individuals to act on your behalf in tax-related matters.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This comprehensive guide explores the essential format, provides practical samples, and details the mandatory requirements for creating a valid GST authorisation letter that meets regulatory standards.<\/span><\/p>\n<div style=\"border-left: 4px solid #0073aa; background: #f0f8ff; padding: 15px; margin: 20px 0; border-radius: 5px;\">\n<h2 style=\"color: #0073aa; font-size: 18px; margin: 0 0 8px 0; display: inline-block;\">Key Takeaways<\/h2>\n<ul style=\"display: inline-block; margin: 0 0 0 10px; padding-left: 18px; vertical-align: top;\">\n<li>A Letter of Authorisation (LOA) allows an authorised person to act on behalf of a business for GST-related activities.<\/li>\n<li>It is required at the time of <a href=\"https:\/\/razorpay.com\/learn\/gst-registration-eligibility-process-documents-and-penalties\/\">GST registration<\/a>, amendments, and departmental interactions.<\/li>\n<li>It must include business details, the authorised person\u2019s details, signatures, and declarations.<\/li>\n<li>It is mandatory for entities like partnerships, companies, LLPs, societies, and trusts.<\/li>\n<li>An incorrect or incomplete LOA format can lead to GST registration delays.<\/li>\n<\/ul>\n<\/div>\n<h2><b>What Is a Letter of Authorisation for GST?<\/b><\/h2>\n<h3><b>Meaning &amp; Purpose<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Understanding <\/span><b>what is letter of authorisation for GST<\/b><span style=\"font-weight: 400;\"> begins with recognising its role as a formal legal document that establishes a representative relationship.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Under Section 48 of the CGST Act, 2017, you&#8217;re permitted to authorise qualified professionals, including chartered accountants, company secretaries, cost accountants, or advocates, to handle your GST matters. This document creates a binding agreement that clearly defines the scope of authority granted to your representative.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The authorisation mechanism serves multiple purposes in your business operations. It enables you to leverage professional expertise whilst maintaining control over tax compliance activities.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Your authorised representative can access the GST portal, <a href=\"https:\/\/razorpay.com\/learn\/gst-returns-offline-tools\/\">file returns<\/a>, respond to notices, and interact with tax authorities on your behalf. This delegation becomes particularly valuable when technical expertise is required or when you&#8217;re unable to personally manage GST compliance due to time constraints or other business commitments.<\/span><\/p>\n<h3><b>Who Needs to Issue a Letter of Authorisation?<\/b><\/h3>\n<ul>\n<li><span style=\"font-weight: 400;\"> Partnership firms<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u2022 Private limited and public companies<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u2022 LLPs<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u2022 Societies and trusts<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u2022 HUF and proprietorships (in specific cases)<\/span><\/li>\n<\/ul>\n<h2><b>Why Is a Letter of Authorisation Required Under GST?<\/b><\/h2>\n<h3><b>Importance of LOA<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">The <\/span><b>letter of authorisation for GST<\/b><span style=\"font-weight: 400;\"> plays a crucial role in establishing legal accountability within the GST framework. When you authorise someone to handle your tax matters, you&#8217;re creating a formal chain of responsibility that&#8217;s recognised by tax authorities. This document ensures that only designated individuals can access sensitive tax information and make decisions that affect your compliance status.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Your business benefits from professional representation through proper authorisation in several ways. Expert guidance helps navigate complex GST regulations, reducing the risk of non-compliance penalties. The authorisation also creates a clear audit trail, documenting who performed specific actions on your behalf. This transparency becomes invaluable during assessments or investigations, as you can demonstrate that qualified professionals managed your tax affairs.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The GST department requires this authorisation to verify the legitimacy of individuals claiming to represent your business. Without proper documentation, tax authorities won&#8217;t engage with third parties regarding your confidential tax matters, potentially causing delays in critical compliance activities.<\/span><\/p>\n<h3><b>Situations Where LOA Is Mandatory<\/b><\/h3>\n<ul>\n<li><span style=\"font-weight: 400;\"> New GST registration<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u2022 GST number amendment<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u2022 Changing authorised signatory<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u2022 Responding to GST notices<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u2022 Attending GST hearings<\/span><\/li>\n<\/ul>\n<h2><b>Format of Letter of Authorisation for GST Registration<\/b><\/h2>\n<h3><b>Essential Details Required in LOA<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">The <\/span><b>format of letter of authorisation for GST registration<\/b><span style=\"font-weight: 400;\"> must contain comprehensive information to be legally valid.<\/span><\/p>\n<p><b>Legal Name and Address of Business<\/b><span style=\"font-weight: 400;\">: Your authorisation letter should begin with your business&#8217;s complete legal name as registered with GST authorities, accompanied by your GSTIN if already obtained. Include your registered address and principal place of business to establish clear identification.<\/span><\/p>\n<p><b>Details of the Authorised Representative:<\/b><span style=\"font-weight: 400;\"> Your authorised representative&#8217;s details require equal attention. Specify their full name, professional qualification, and membership numbers with relevant professional bodies. Their complete contact information, including address, phone numbers, and email, ensures proper communication channels. For individual representatives, include their PAN and Aadhaar details for identity verification.<\/span><\/p>\n<p><b>Defining the Scope<\/b><span style=\"font-weight: 400;\">: The scope of authorisation forms the heart of your letter. Define precisely which GST-related activities your representative can perform. Whether it&#8217;s filing returns, responding to notices, or representing you in proceedings, each authorised action should be explicitly mentioned. Include any limitations on their authority, such as monetary thresholds for decision-making or restrictions on specific types of transactions.<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\"> Business name and legal status<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u2022 <a href=\"https:\/\/razorpay.com\/gst-number-search\/\">GSTIN<\/a> (if available)<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u2022 Address of principal place of business<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u2022 Name &amp; designation of authorised person<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u2022 Scope of authorisation<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u2022 Duration of authorisation<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u2022 Signatures of proprietors\/partners\/directors<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u2022 Business seal\/stamp<\/span><\/li>\n<\/ul>\n<h3><b>Structure of a Standard Authorisation Letter<\/b><\/h3>\n<ul>\n<li><span style=\"font-weight: 400;\"> Title: &#8220;Letter of Authorisation&#8221;<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u2022 Introduction paragraph<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u2022 Details of authorised person<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u2022 Rights granted<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u2022 Declaration &amp; undertaking<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u2022 Signatures and date<\/span><\/li>\n<\/ul>\n<h2><b>How to Submit a Letter of Authorisation for GST Registration<\/b><\/h2>\n<h3><b>Submission Steps<\/b><\/h3>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Prepare the LOA using the correct format.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Print on company letterhead.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sign by promoter\/partner\/director.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Attach ID proof of the authorised person.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Upload LOA during GST registration (in &#8220;Authorised Signatory&#8221; section).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Verify using OTP\/<a href=\"https:\/\/razorpay.com\/rize\/blogs\/digital-signature-certificate-dsc\">DSC<\/a>.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Submit the registration application.<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">Following these steps ensures your <\/span><b>format of letter of authorisation for GST registration<\/b><span style=\"font-weight: 400;\"> meets all technical requirements.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Begin by drafting your letter using the prescribed format on your official letterhead. The letterhead should display your company name, logo, and complete address details. Print the finalised letter on good-quality paper to maintain professional standards.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The signing process requires careful attention. For companies, the director authorised by board resolution must sign. Partnership firms need signatures from managing partners, whilst proprietorships require the proprietor&#8217;s signature. Ensure signatures are clear and match those on file with government records.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Apply your company seal or stamp alongside signatures for additional authenticity.<\/span><\/p>\n<h3><b>Documents Required Along With LOA<\/b><\/h3>\n<ul>\n<li><span style=\"font-weight: 400;\"> Aadhaar\/PAN of authorised signatory<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u2022 Photograph<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u2022 Appointment proof (optional)<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u2022 Board resolution (for companies, if required)<\/span><\/li>\n<\/ul>\n<h2><b>Rules &amp; Conditions for Issuing an Authorisation Letter Under GST<\/b><\/h2>\n<h3><b>Legal Requirements<\/b><\/h3>\n<ul>\n<li><span style=\"font-weight: 400;\"> Only a promoter\/partner\/director can authorise someone<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u2022 LOA must be printed on letterhead<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u2022 Must match details in registration form<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u2022 Should clearly mention the scope of authorisation<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Your <\/span><b>letter of authorisation for GST<\/b><span style=\"font-weight: 400;\"> must comply with specific legal requirements to be valid. The authorisation can only be issued by individuals with legal authority to bind the business &#8211; proprietors, partners, or directors. This ensures that only those with decision-making power can delegate GST responsibilities.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The document must be printed on official letterhead to establish authenticity. Generic paper or informal formats won&#8217;t be accepted by GST authorities. Your letterhead should prominently display your business name, address, and contact details, creating an official record of the authorisation.<\/span><\/p>\n<h3><b>Validity Conditions<\/b><\/h3>\n<ul>\n<li><span style=\"font-weight: 400;\"> Valid until revoked or replaced<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u2022 Must be updated when the signatory changes<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u2022 Should be uploaded again during amendments<\/span><\/li>\n<\/ul>\n<h2><b>Common Mistakes to Avoid in a Letter of Authorisation<\/b><\/h2>\n<h3><b>Frequent Errors<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Understanding <\/span><b>what is letter of authorisation for GST<\/b><span style=\"font-weight: 400;\"> includes recognising common pitfalls that lead to rejection.<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\"> Missing signatures<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u2022 Incorrect business name<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u2022 Wrong PAN or Aadhaar details<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u2022 No scope of authority mentioned<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u2022 Not printing on official letterhead<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Missing signatures rank as the most frequent error, particularly when multiple partners or directors must sign. Ensure all required signatories have signed before submission.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Incorrect business details create significant problems. Your company name must match exactly as registered with GST authorities, including punctuation and spacing. Even minor variations can cause rejection. Similarly, GSTIN errors, wrong addresses, or outdated information lead to processing delays.<\/span><\/p>\n<h3><b>How to Fix or Avoid These Issues<\/b><\/h3>\n<ul>\n<li><span style=\"font-weight: 400;\"> Always cross-check business details<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u2022 Use official letterhead<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u2022 Mention authorisation clearly<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u2022 Ensure consistency with GST application<\/span><\/li>\n<\/ul>\n<h2><b>Why Businesses Must Keep Authorisation Letters Updated<\/b><\/h2>\n<h3><b>Benefits of Updated LOA<\/b><\/h3>\n<ul>\n<li><span style=\"font-weight: 400;\"> Ensures smooth GST filings<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u2022 Avoids rejection of amendments<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u2022 Supports legal compliance<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u2022 Helps avoid delays in GST approval<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Maintaining current authorisation documents ensures smooth GST operations for your business. Updated letters prevent disruption when filing returns or responding to notices. Your representative can act promptly without facing authentication challenges that delay critical compliance activities.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Regular updates to your <\/span><b>format of letter of authorisation for GST registration<\/b><span style=\"font-weight: 400;\"> reflect changes in your business structure or authorised personnel. This proactive approach prevents situations where former employees or terminated service providers retain access to sensitive tax information. Current documentation also facilitates faster resolution of queries from tax authorities.<\/span><\/p>\n<h3><b>When to Update LOA<\/b><\/h3>\n<ul>\n<li><span style=\"font-weight: 400;\"> Change in accountant\/employee<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u2022 Resignation or role changes<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u2022 Business ownership changes<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\">\u2022 Opening new branches<\/span><\/li>\n<\/ul>\n<h2><b>Conclusion<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">A <\/span><b>letter of authorisation for GST<\/b><span style=\"font-weight: 400;\"> is an essential document that facilitates effective tax compliance for businesses. By formally appointing a qualified representative, you not only streamline your GST-related tasks but also ensure adherence to regulatory requirements. The proper format and clarity within the LOA are critical to avoid delays and complications in your GST processes.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Whether you&#8217;re undergoing registration, making amendments, or responding to notices, having a well-crafted authorisation letter provides peace of mind and fosters professional manageability of your tax obligations.<\/span><\/p>\n<div style=\"background: #f0f8ff; padding: 30px; margin: 35px 0; border-radius: 8px; font-family: Arial, sans-serif; text-align: center; border: 1px solid #D6E9FF;\">\n<h2 style=\"margin-top: 0; color: #007bff; font-size: 24px;\">Simplify Financial Workflows with Razorpay<\/h2>\n<p style=\"margin: 15px 0; color: #333; font-size: 16px; line-height: 1.6;\">Automate collections, invoicing, and reconciliation to stay compliant and maintain complete visibility into your business finances.<br \/>\nLearn how <strong>Razorpay<\/strong> helps businesses operate more efficiently and in compliance.<!-- CTA Button --><a style=\"display: inline-block; margin-top: 20px; background: #007BFF; color: #fff; padding: 14px 28px; border-radius: 6px; text-decoration: none; font-weight: bold; font-size: 16px; box-shadow: 0 3px 6px rgba(0,0,0,0.15);\" href=\"https:\/\/razorpay.com\/\"><strong>Get Started with Razorpay<\/strong><\/a><span style=\"font-size: 19px; background-color: #ffffff; color: rgba(0, 0, 0, 0.74);\">\u00a0<\/span><\/p>\n<\/div>\n<h2><b>FAQs<\/b><\/h2>\n<h3><b>1. Who can be an authorised signatory under GST?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Any individual authorised by the business owner can serve as a GST signatory. For companies, this typically includes directors or employees designated through board resolution. Partnerships may authorise any partner or appointed representative. The key requirement is proper documentation through a valid <\/span><b>letter of authorisation for GST<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3><b>2. Is a Letter of Authorisation mandatory for proprietorships?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Proprietorships generally don&#8217;t require an LOA since the proprietor personally handles GST matters. However, if you wish to appoint a representative for filing returns or other compliance activities, you&#8217;ll need to issue proper authorisation following the standard format.<\/span><\/p>\n<h3><b>3. Can one person be an authorised signatory for multiple GSTINs?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Yes, one individual can serve as an authorised signatory for multiple GSTINs. Many professional service providers manage GST compliance for numerous clients. Each GSTIN requires a separate <\/span><b>what is letter of authorisation for GST<\/b><span style=\"font-weight: 400;\"> document establishing the representative relationship.<\/span><\/p>\n<h3><b>Is a Board Resolution required along with an LOA for companies?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Companies must provide a board resolution authorising the signatory, especially when appointing non-directors. The resolution demonstrates that the board has approved the delegation of GST-related responsibilities, adding legal validity to your authorisation letter.<\/span><\/p>\n<h3><b>4. Can the LOA be submitted online without a physical signature?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Digital signatures (DSC) are accepted for online submission of authorisation letters. Class 2 or Class 3 digital signatures provide legally valid authentication. However, ensure your DSC is registered on the GST portal before attempting digital submission of your <\/span><b>format of letter of authorisation for GST registration<\/b><span style=\"font-weight: 400;\">.<\/span><br \/>\n<script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"FAQPage\",\n  \"mainEntity\": [\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Who can be an authorised signatory under GST?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Any individual authorised by the business owner can serve as a GST signatory. For companies, this typically includes directors or employees designated through board resolution. Partnerships may authorise any partner or appointed representative. The key requirement is proper documentation through a valid letter of authorisation for GST.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Is a Letter of Authorisation mandatory for proprietorships?\",\n      \"acceptedAnswer\": {\n      \"@type\": \"Answer\",\n        \"text\": \"Proprietorships generally don't require an LOA since the proprietor personally handles GST matters. However, if you wish to appoint a representative for filing returns or other compliance activities, you'll need to issue proper authorisation following the standard format.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Can one person be an authorised signatory for multiple GSTINs?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Yes, one individual can serve as an authorised signatory for multiple GSTINs. Many professional service providers manage GST compliance for numerous clients. Each GSTIN requires a separate what is letter of authorisation for GST document establishing the representative relationship.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Is a Board Resolution required along with an LOA for companies?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Companies must provide a board resolution authorising the signatory, especially when appointing non-directors. The resolution demonstrates that the board has approved the delegation of GST-related responsibilities, adding legal validity to your authorisation letter.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Can the LOA be submitted online without a physical signature?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Digital signatures (DSC) are accepted for online submission of authorisation letters. Class 2 or Class 3 digital signatures provide legally valid authentication. However, ensure your DSC is registered on the GST portal before attempting digital submission of your format of letter of authorisation for GST registration.\"\n      }\n    }\n  ]\n}\n<\/script><\/p>\n","protected":false},"excerpt":{"rendered":"<p>When managing GST compliance for your business, you&#8217;ll often need to delegate specific responsibilities to qualified professionals or trusted employees. A letter of authorisation for GST serves as the foundational legal document that empowers individuals to act on your behalf in tax-related matters. This comprehensive guide explores the essential format, provides practical samples, and details<\/p>\n","protected":false},"author":151156580,"featured_media":18806,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3913],"tags":[],"class_list":{"0":"post-18707","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-gst-rates-goods-and-service-tax-rates-slabs"},"_links":{"self":[{"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/posts\/18707","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/users\/151156580"}],"replies":[{"embeddable":true,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/comments?post=18707"}],"version-history":[{"count":2,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/posts\/18707\/revisions"}],"predecessor-version":[{"id":18709,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/posts\/18707\/revisions\/18709"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/media\/18806"}],"wp:attachment":[{"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/media?parent=18707"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/categories?post=18707"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/learn.razorpay.in\/learn\/wp-json\/wp\/v2\/tags?post=18707"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}