Power of Attorney for Handling GST Registration, Filings, and Appeals

Last updated: November 25, 2025 Type: Affidavit Format Type: Power of Attorney Fill the Affidavit

Disclaimer
This is a sample explanatory note meant only to provide general understanding. Always verify the latest procedural requirements and stamp duty applicable in your State. Modify the document as per your specific situation.

Why This GST Power of Attorney Is Made

A GST Power of Attorney (PoA) is used when a business owner cannot personally handle GST registration, filings, departmental replies, or appeals. It authorises a trusted person—often an accountant, GST practitioner, or family member—to legally act on your behalf. Think of it as giving someone a "remote-control button" for your GST work, without giving them the whole TV.

Purpose (What It Achieves)

Enables someone to manage your GST registration, amendments, cancellation, or revival.
Allows them to file all GST returns, reply to notices, and handle portal compliances.
Helps them represent you before GST officers during scrutiny, audits, and assessments.
Lets them pursue appeals, rectifications, ITC disputes, refunds, or portal grievances.
Ensures continuity of compliance when you are unavailable, travelling, ill, or busy.

When Should You Make This PoA

When your GST compliance is managed by an accountant or GST practitioner.
When you expect regular notices, assessments, or audit queries.
When you run multiple businesses and cannot track every compliance yourself.
When you travel frequently or live abroad but run a business in India.
When your GST proceedings have moved to appeal or litigation stages.

Stamp Duty & Legal Requirements

A GST Power of Attorney should be executed on stamp paper, usually ₹100 or ₹50, depending on your State Stamp Act.
Two witnesses must sign.
Your signature must match your ID proof.
Notarisation is recommended (not mandatory) but makes the document harder to challenge.

If You Want to Make It Without an Advocate

You can make it yourself. Steps:

Type the document cleanly.
Print it on proper stamp paper.
Paste your photograph (optional but useful).
Sign on all pages.
Get two witnesses to sign with name, address, and contact.
Notarise it to avoid future "signature doubt" issues.

What NOT to Do

Don't leave blanks in the document.
Don't sign without reading.
Don't allow the attorney to use the PoA after revocation; destroy old copies.
Don't submit a PoA with mismatched signatures.

Will This PoA Be Valid in Court?

Yes, if properly executed, stamped, signed, witnessed, and preferably notarised. Courts accept such PoAs for tax-related representation as long as the acts done by the attorney fall within the powers granted.

FAQs

1. Is this Power of Attorney compulsory for GST work?: No. But it is extremely useful if someone else manages your GST tasks.
2. Can I give GST PoA to a CA or GST Practitioner?: Yes. They are the most common attorneys for GST matters.
3. Is digital signature enough, or do I need a physical PoA?: Digital signature authorises filing but not representation. PoA is still required for departmental proceedings.
4. Can I give this PoA to more than one person?: Yes, but avoid creating a "GST Joint Family Drama". One person is usually better.
5. Does the PoA expire?: Only if you revoke it, or if it mentions a validity period.
6. Can my attorney attend GST summons on my behalf?: Yes, unless the summons specifically requires your personal appearance.
7. Can I revoke this PoA anytime?: Yes. Issue a simple revocation notice and inform the attorney and relevant GST office.
8. Does this PoA allow the attorney to access my bank account?: No. Only GST-related actions are permitted.
9. Can the attorney get GST notices sent to their email?: No. Notices will still come to your registered email and mobile. The attorney can check them using your login if you allow.
10. If my attorney makes a mistake, am I responsible?: Legally yes. The department treats the attorney's act as your act. Choose wisely.
11. Can this PoA be used for income-tax work also?: No. Each department requires its own specific authority.
12. Can GST officers reject my PoA?: They can reject a defective one (unstamped, unsigned, scribbled like a treasure map).

Downloads & Resources

Power of Attorney: Handling GST Registration, Filings, and Appeals (342.25 KB)

Legal Affidavit Document

POWER OF ATTORNEY FOR HANDLING GST REGISTRATION, FILINGS & APPEALS

KNOW ALL MEN BY THESE PRESENTS THAT I, ________________________, Date of Birth: ________, S/O / W/O ________________________, Residing at ________________________ ____________________________________, Presently engaged in business/profession at ____________________________________, DO HEREBY NOMINATE, APPOINT AND CONSTITUTE ______________________________, Date of Birth: ________, S/O / W/O ________________________, Residing at __________________________________________ __________________, AS MY ATTORNEY IN MY NAME AND ON MY BEHALF TO DO THE FOLLOWING GST-RELATED ACTS:

To apply for GST registration, modification, cancellation, or restoration of registration.
To file all GST returns (GSTR-1, GSTR-3B, annual returns, etc.) and respond to notices.
To appear before GST officers, departments, audit teams, and appellate authorities.
To submit replies, upload documents, provide clarifications, and handle assessments.
To pursue appeals, rectifications, refunds, ITC issues, and any related proceedings.
To receive and acknowledge any orders, notices, summons, communications, and downloads from the GST portal.
To sign all forms, documents, and declarations and make digital submissions on my behalf.
To do all incidental and necessary acts connected with GST compliance and litigation.

I hereby confirm and ratify all lawful acts done by my Attorney under this authority.

IN WITNESS WHEREOF, I have signed this Power of Attorney on this ___ day of _______, 20 at __________________.

Signature of Executant (Principal):

Witnesses:

________________________________
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