Signing GST Documents - Requirement for Digital Signature

Under Goods and Services Tax (GST), the taxpayer shall use digital signature for any documents submitted to the Government while uploading to the common GST Portal. The documents also include applications or documents related to businesses. In this article, let us look at the procedure for signing GST documents and the requirement for Digital Signature.

Digital Signature Requirement for GST

Under GST, all applications, GST returns, GST registration application, reply to notices or any other document required to be submitted must be signed electronically with a digital signature certificate or through e-signature as specified under the Information Technology Act, 2000. GST documents can be signed using a Class 2 DSC or digital signature certificate or with an Aadhaar based electronic verification code. The list of a person authorised to sign or verify a GST document is as below:

Proprietorship and Individuals

By the individual himself or where he is absent from India by some other person duly authorised by him in this behalf, and where the individual is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to act on his behalf.

Hindu Undivided Family (HUF)

By a Karta but not physically present in India or mentally incapacitated from attending to the affairs, by any other adult member of such family or by the authorised signatory of such Karta.

Private Limited Company, One Person Company or Other Types of Company

For a private limited company or one-person company, the chief executive officer or Managing Director or authorised signatory nominated by the Board of Directors.

Limited Liability Partnership

By the chief executive officer or Designated Partner or authorised signatory. In case of Partnership Firm, a Partner or authorised signatory nominated by the Partnership Firm, who is not a minor.

Governmental Agency

In case of Government or any Governmental agency or local authority, by an officer authorised in this behalf.

Association of Members

In the case of any other association, by any member of the association or persons or authorised signatory.

Trusts

In the case of a trust, by the trustee or any trustee or authorised signatory.

For all Others

In the case of any other person including non-resident taxable persons under GST, by some person competent to act on his behalf, or by a person authorised by the taxable person under GST. For GST registration, click here.