Change of Authorised Person in GST

Change of Authorized Person in GST in India

In the Goods and Services Tax (GST) system in India, an “Authorized Person” refers to an individual or a representative appointed by a registered taxpayer to manage and carry out GST-related activities on their behalf. This person can handle tasks such as filing returns, communicating with tax authorities, and managing compliance requirements.

When a registered taxpayer wants to change their authorized person, the process involves specific steps to ensure proper authorization and security. The change can happen due to various reasons, like resignation, change in business structure, or appointment of a new representative.

To change the authorized person, the taxpayer must log into the GST portal and update the details under the “Authorized Signatory” section. The new authorized person must have a valid Aadhaar or PAN, and their details, including name, designation, and contact information, must be submitted. The existing authorized person’s authorization is revoked once the new person is approved by the GST system.

This change is important as only the authorized person can legally interact with the GST system on behalf of the taxpayer. Keeping this information updated ensures smooth compliance and avoids any disruptions in GST-related processes. The process is designed to maintain accountability and secure management of tax affairs under GST.