Who can File GST Returns & Reply Notice

GST return filing, reply to notices, appeals, payments and registration application can all be filed on the GST Portal using a login id and password. In this article, we look at who is responsible for the signing of documents filed on the GST Portal, i.e., the Authorised Signatory in most cases.

Signing & Filing Returns on the GST Portal

Whenever the taxpayer files GST returns or files the replies to the notices on the GST Portal, it must be authenticated by the Authorised Signatory by one of the following three methods:

Aadhaar Based Electronic Verification Code (EVC)
Electronic verification code generated through net banking login on the common portal
Electronic verification code generated on the common portal
Digital signature - compulsory in case of companies.

Authorised Signatory for GST Return Filing

The authorised signatory on the GST Portal can sign the GST return or reply notices. As per GST Rules, the following persons are the authorised signatory by default:

In case of an individual, the individual him or herself. If the individual is absent from India, then by some other person duly authorised by him or her on his/her behalf. If the person is mentally or physically incapacitated from attending to affairs, then by a Guardian or by any other person competent to act on his/her behalf.
In case of Hindu Undivided Family (HUF), by a Karta or where the Karta absent from India or mentally incapacitated from attending to the affairs, by any other adult of such family or by the authorised signatory of the Karta.
In case of a company, by the Managing Director or Director or Chief Executive Officer or any other authorised signatory designated by the Board of Directors.
In case of Government or any Governmental Agency or Local Authority, by an Officer authorised in this behalf.
In case of Partnership Firm or LLP, by any Partner thereof, not being a minor or authorised signatory thereof.
In case of an association, by any member of the association or persons or authorised signatory thereof.
In case of a Trust, by the Trustee or any Trustee or authorised signatory thereof.
In case of any other person, by some person competent to act on his/her behalf.

Its important to note that

GST Practitioners cannot sign GST returns or documents filed by any person or entity on the GST Portal. Simplify the GST registration & GST return filing process with IndiaFilings experts!

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Frequently Asked Questions

Common questions about GST Return Filing & Notice Response Authorization.

An authorized signatory can sign and file GST returns on the GST Portal. The authorized signatory varies depending on the type of entity, such as an individual, Hindu Undivided Family (HUF), company, partnership firm, association, or trust.

GST returns or replies to notices filed on the GST Portal can be authenticated by the authorized signatory using one of three methods: Aadhaar-based Electronic Verification Code (EVC), electronic verification code generated through net banking login, or digital signature (compulsory for companies).

No, a GST Practitioner cannot sign GST returns or documents filed by any person or entity on the GST Portal. The authorized signatory, as specified in the GST Rules, is responsible for signing and filing the returns or documents.

For a company, the authorized signatory on the GST Portal is the Managing Director, Director, Chief Executive Officer, or any other signatory designated by the Board of Directors.

No, a minor cannot be an authorized signatory for a partnership firm or LLP on the GST Portal. The authorized signatory should be any partner who is not a minor or an authorized signatory designated by the partnership firm or LLP.

For a Hindu Undivided Family (HUF), the authorized signatory on the GST Portal is the Karta. If the Karta is absent from India or mentally incapacitated, any other adult member of the HUF or an authorized signatory designated by the Karta can sign on the GST Portal.

Yes, an individual taxpayer can authorize someone else to sign GST returns or documents on their behalf if the individual is absent from India or mentally or physically incapacitated from attending to affairs.

For a trust, the authorized signatory on the GST Portal is the Trustee or any Trustee or authorized signatory designated by the trust.

Yes, a local authority or government agency can authorize any officer to sign GST returns or documents on their behalf on the GST Portal.

The authorized signatory can authenticate their signature on the GST Portal using one of three methods: Aadhaar-based Electronic Verification Code (EVC), electronic verification code generated through net banking login, or digital signature (compulsory for companies).