Board Resolution Format for GST Registration

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Board Resolution Format for GST Registration

GST registration is mandatory for companies that have an annual turnover above the criteria given by the government at a given point. Right now, it is 10 lakhs INR for companies in the specified northeastern states and 20 lakhs INR for the rest of India in case of the supply of services.  
In the case of the supply of goods, the criterion is 20 lakhs INR for specified states and 40 lakhs INR for the rest of India. If a company has multiple locations/branches, it must consider the turnover from all such places while computing its total turnover.
If your company's turnover is above this, you need to register it under the GST.

Prerequisite for GST Registration

Before you can go ahead with registering your company on the GST portal,  you will need to obtain the following:

  • PAN number of the company
  • Aadhaar number or Enrolment ID of the Authorised Signatory
  • Bank account details ( now, it is possible to add bank details after registration also, but within a given time)
  • Details of existing registration under VAT/Service Tax/Excise, if any
  • Board resolution

Once you have these documents and information, you can visit the GST registration portal and complete the registration process. The registration is a relatively simple process that should only take a few minutes to complete.

You will need to provide basic details about your company, as well as upload any relevant supporting documents that are required. Once your application has been submitted, it will go through a review process before being approved.

Board Resolution Format

The board resolution format below can be used as a reference while drafting your resolution.
Excerpts of the minutes of meeting of the Board of Directors of M/s. ____________ (name of the company) held on _________(Date), at __________ (Time) at the Registered Office of the Company.
RESOLVED THAT the Board hereby appoint Mr. ____________ (name of the director), as the Authorised Signatory to sign all documents, files, or other forms filed on the GST site to comply with the GST Act and its regulations. This will cover both electronic and physical communications, as well as applications, representations, deletions, revisions, and alterations.
RESOLVED FURTHER THAT the company and the Board have authorised Mr.__________ (name of the director) to represent the company in any activities relating to the GST Act, including the presentation of documents or records related thereto. He will also represent the company in any additions, changes, deletions, or corrections that need to be made to any paperwork, files, or other materials related to the GST registration.
RESOLVED FURTHER THAT Mr. ________ (director's name) has been authorised to sign forms, papers, letters, or other correspondence on behalf of the firm relating to the GST Act and its provisions. He will also defend the company in any assessments, appeals, or other disputes before the country's GST Authority as and when the officials require.
FOR _______________ (name of the company) 

Points to Remember

A normal board resolution is enough for GST registration. For the resolution to be valid, it has to satisfy the following criteria:

  • It should be on the letterhead of the company
  • It should have the date, time, and venue of the meeting
  • The resolution must be passed and signed by a majority of the directors present at the meeting
  • The resolution should be countersigned by the chairman/managing director of the company
  • Within 30 days of the meeting's date, the corporation should file and document the resolution passed at the meeting.

The GST registration process is relatively simple, and most businesses will only need to provide a few basic details about their company. However, to complete the registration successfully, you must have a board resolution in place that appoints an Authorised Signatory.

Author : Nivetha

Date     : 02-Jul-2022