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Who can File GST Returns & Reply Notice on GST Portal


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:

  1. Aadhaar Based Electronic Verification Code (EVC)
  2. Electronic verification code generated through net banking login on the common portal
  3. Electronic verification code generated on the common portal
  4. 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:

  1. 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.
  2. 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.
  3. 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.
  4. In case of Government or any Governmental Agency or Local Authority, by an Officer authorised in this behalf.
  5. In case of Partnership Firm or LLP, by any Partner thereof, not being a minor or authorised signatory thereof.
  6. In case of an association, by any member of the association or persons or authorised signatory thereof.
  7. In case of a Trust, by the Trustee or any Trustee or authorised signatory thereof.
  8. 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.

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