What is Board resolution for GST Registration?
As per the Goods and Services Tax Act, 2017, the business having turnover of Rs. 40 lakh and above have to get registered under GST. The business designated at north-eastern or hill states having turnover of Rs. 10 lakh have to get GST Registration done. There are other necessary individuals who requires to get 15 digit GST No. They are:
- Individuals having business of inter-state supply of taxable good and services
- Individuals having taxability under reverse charge
- Non-resident taxable persons
- Individuals eligible for tax deduction under Section 37
- Individuals playing the role of an agent and supplying good and services on behalf of any other registered person
- Individual acting as distributors of input service
- All e-commerce operators
- Aggregators supplying services under a new brand or trade name
- Any other individuals or group of individual as notified by the Central or State Government as per the GST Council.
So, for all the above mentioned individuals or business owners having business must have GST Registration. For GST registration done, you will have to deposit some documents.
Let us now learn the documents required by individuals and sole proprietor for GST registration.
GST Registration documents for individuals and sole proprietor
- PAN Card
- Aadhaar Card
- Passport Size Photograph
- Proof of Address
- Bank Account Details
With all these documents you can step ahead with the GST Registration. After the documents comes the very important step, i.e. getting the written authority. In case of a company, the certified true copy of board resolution having name of the owner being the authorized signatory for making GST application has to be submitted as a proof.
Below is the format prepared by us for your convenience which can be further modified as per you need.
*THE BOARD RESOLUTION MUST BE PRINTED ON THE LETTER HEAD OF THE COMPANY*
FORMAT OF BOARD RESOLUTION
CERTIFIED TRUE COPY OF THE RESOLUTION PASSED AT THE MEETING OF THE BOARD OF DIRECTORS OF <NAME OF THE COMPANY>HELD AT THE REGISTERED OFFICE OF THE COMPANY AT <REGISTERED ADDRESS>ON <DATE> AT <TIME>.
RESOLVED THAT the Board of Directors do hereby appoint <Name of the Director>, Director of the Company as Authorised Signatory for registration of the Company on the Goods and Service Tax (GST) System Portal and to sign and submit various document electronically and/or physically and to make applications, communications, representations, modifications or alterations on behalf of the Company before the Central GST and/or the concerned State GST authorities as and when required.
FURTHER RESOLVED THAT <Name of the Director>, Director of the Company be and is hereby authorized to represent the Company and to take necessary actions on all goods and service tax related issues including but not limited to presenting documents/records etc., on behalf of the Company liaising/representing for registration of the Company under GST and also to make any alterations, additions, corrections, to the documents, papers, forms, etc., filed with other Government authorities as and when required.
FURTHER RESOLVED THAT<Name of Director>, Director of the Company be and is hereby authorized on behalf of the company to sign the returns, documents, letters, correspondences etc. and to represent on behalf of the Company, for assessments, appeals or otherwise before the goods and service tax authorities as and when required.
CERTIFIED TRUE COPY
FOR <NAME OF THE COMPANY>
<Name of Director>
Director
DIN:
DATE:
PLACE:
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