A letter of authorisation for GST is a formal document that allows a registered taxpayer to appoint another person such as an employee, partner or consultant to act on their behalf before GST authorities or on the GST portal, including filing responses, attending proceedings and handling compliance tasks. It is essential because GST officers generally deal only with the authorised signatory declared during registration unless a valid authorisation letter is provided.
How to write a letter of authorisation for GST: Step by step
Follow these steps to draft a letter that meets the standard expectations of GST authorities:
- Write the date at the top of the letter, followed by the name and designation of the recipient officer or the subject line “Authorisation Letter for GST Matters”.
- State the full legal name of the authorising business, its GSTIN and its registered address.
- Identify the authorised representative by name, their designation or relationship to the business, and a reference to their identity document such as a Permanent Account Number (PAN) or Aadhaar number.
- Define the scope of authority clearly. List only the specific tasks the representative is permitted to handle. Avoid vague phrases like “all GST matters” unless you intend to grant blanket authority, which carries risk.
- State the duration of the authorisation if it is time-bound. If it is open-ended, write “until further notice” and keep a revocation letter ready.
- Close with the name, designation and signature of the authorised signatory, along with the company seal where applicable.
Sample format: Letter of authorisation for GST
The following format can be adapted for most standard use cases. Replace the placeholders in brackets with the actual details.
[Company Letterhead]
Date: [DD/MM/YYYY]
To
The GST Department
[Jurisdiction/Office Address]
Subject: Authorisation to Represent [Company Name] in GST Matters
Dear Sir/Madam,
I, [Your Name], [Your Designation] of [Company Name], holding GSTIN [GSTIN Number], hereby formally authorise [Authorised Person’s Name], [Authorised Person’s Designation], to act as our authorised representative for all matters relating to Goods and Services Tax (GST).
The scope of this authorisation includes, but is not limited to:
- Filing of GST returns and related forms
- Responding to notices, queries or communications issued by the GST authorities
- Appearing before GST officers and representing the company during proceedings
- Submitting documents, applications and clarifications as may be required
- Undertaking all necessary actions to ensure GST compliance on behalf of the company
Details of the Authorised Representative:
- Name: [Authorised Person’s Name]
- Designation: [Authorised Person’s Designation]
- Contact Details: [Phone Number and Email Address]
This authorisation shall remain valid from [Start Date] until [End Date] or until it is revoked earlier by us through written intimation.
We request you to kindly accept the above-mentioned individual as our authorised representative and extend necessary cooperation in all GST-related matters.
Thanking you.
Yours faithfully,
For [Company Name]
[Name of Authorising Person]
[Designation]
[Name of Authorised Representative]
[Designation]
Place:
Date:
What best practices should businesses follow?
Following a few practical steps helps keep authorisation letters compliant and dispute-free:
- Keep a signed copy of every authorisation letter issued, filed by date and GSTIN.
- Issue a written revocation letter as soon as an authorisation is no longer needed.
- Revocations should mirror the original format and clearly reference the date of the original letter.
- For recurring authorisations, such as a CA handling all GST filings, consider an open-ended letter that is reviewed and re-signed annually.
- When a notice specifies a hearing date, issue the authorisation letter well in advance so the representative can carry a fresh copy on the day.
- Cross-check that the representative’s name on the letter matches exactly the name on the identity document they carry to the GST office.
Conclusion
A well-drafted authorisation letter for GST is more than a compliance formality. It ensures that communication with GST authorities stays clear, accountable and uninterrupted, especially when responsibilities are shared across internal teams or external professionals.
As businesses scale, maintaining this level of documentation consistently becomes just as important as drafting the letter itself. A structured system that organises records, tracks GST filings and supports accurate documentation helps reduce compliance gaps and operational confusion. Tools like TallyPrime support this process by keeping GST records and authorisation documents aligned, making compliance more controlled, traceable and reliable.
