Last Updated on January 24, 2026
GST registration is a legal obligation for companies that provide goods or services beyond the set turnover threshold mandated by the Goods and Services Tax laws. For companies, GST registration is not possible without the Board of Directors’ permission. This is an authorisation, granted to an individual by a Board Resolution, that authorises a person to represent the company on GST matters.
This blog discusses when to register GST, why a Board Resolution is needed, the number of authorities that it has been granted, how a resolution is passed, and also gives a typical format of a Board Resolution that can be used in the registration of GST.
GST Registration Threshold for Companies in India
A business involved in supplying goods must obtain GST registration if its aggregate turnover in a financial year exceeds Rs. 40 lakhs in states not in the special category. The threshold limit is set at Rs. 20 lakhs for special category states.
In the case of companies involved in supplying of services, GST registration is applicable where the aggregate turnover is more than Rs. 20 lakhs in the non-special category states and Rs.10 lakhs in the special category states.
States that Fall under Special Category
There are some special category states within the GST law. These are Arunachal Pradesh, Assam, Jammu and Kashmir, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh and Uttarakhand. There are reduced geographical and economic factors that lower the GST registration thresholds of businesses operating in these states.
Board Resolution for GST Registration
For GST registration, a company does so through its Board of Directors. The GST portal stipulates that companies appoint an Authorised Signatory whose duties include filing applications, submitting documents, and managing compliance.
Board Resolution is documentary evidence that the Board voted in favour of GST registration and permitted a particular individual to represent the company. The GST registration application can be obstructed or postponed in the absence of a drafted and certified resolution.
Reason for a Board Resolution
The main objective of the Board Resolution to register for GST is to grant a person the legal right to represent the company before the GST authorities. The resolution will enable the authorised individual to sign and send all GST-related forms, applications and filings.
It also allows the authorised signatory to make communications with the GST authorities both electronically and physically and give representations, corrections, modifications or amendments as is necessary under the GST Act and the rules.
Powers that are Conferred on the Authorised Signatory
The signatory is given the power to represent the company in any GST-related issue after the Board approves him or her to do so. This also involves submitting registration applications, processing documents, and responding to notices, as well as representing the company in assessments, audits, or appeals.
The law also provides that the authorised person is entitled to produce records, clarify transactions, and add, modify, or correct documents relating to GST registration and compliance, as provided in the law.
Passing a Board Resolution Procedure
Board Resolution is approved in a meeting of the duly convened Board of Directors. The meeting should be conducted in accordance with the Companies Act, 2013, for the resolution to be valid.
The required quorum must be in place. The resolution should pass with the necessary majority of directors present at the meeting. The meeting must be chaired by the company’s chairperson, and adequate minutes should be taken.
The resolution shall be printed on the letterhead of the company, and the company shall file or record it in the statutory books of the company within thirty days of the date of the meeting. The resolution, once certified as a true copy, can then be posted on the GST portal.
Board Resolution: Legal Validity
Board Resolution that is to be considered legally valid must identify the purpose of the authorisation, the name and designation of a signatory authorised, and the extent of the granted authority. It should be signed by a director, and a copy of it should be certified as a true copy.
A poorly prepared or even unwritten resolution could be denied by GST authorities, and this causes compliance problems.
Standard Form of Board Resolution towards Registration of GST
Minutes of the Board Meeting are taken as an extract
Minutes of the meeting of the Board of Directors of M/s. in extract. Meeting of the name of the Company convened and held at the Registered Office of the Company on [Date] at [Time].
Ruling on Appointment of Authorised Signatory
It was hereby resolved that in accordance with the provisions of Central Goods and Services Tax Act 2017 and the rules therein provided, Mr./Ms. [Name of Director/Officer] shall be and shall be the Authorised Signatory of the Company to take the registration and compliance of the Goods and Services Tax.
Documents Authority to File Documents and Applications
RSOLVED FURTHER That the Authorised Signatory should and may sign, execute, submit and file any applications, documents, forms, declarations, and returns on the GST portal, whether electronically or physically, representations, modifications, deletions or alterations, as may be necessary under the GST Act.
Authority of Representation of the Company
RESOLVED FURTHER that the Authorised Signatory shall have the power to represent the Company before the GST authorities in any form of registration, assessment, audit, appeal, or in any other matter and to produce records, explanations and documents as may be necessary.
Ratification of Acts
RATIFIED FURTHER That all acts and deeds and things done by the Authorised Signatory in the circumstances relating to GST registration and compliance be and are hereby ratified and approved by the Board.
Certification
CERTIFIED TRUE COPY
For [Name of the Company]
Signature:
Name: [Name of Director]
Designation: Director
DIN: [DIN Number]
Sample Format of Board Resolution
Excerpts of the minutes of the 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 Authorized Signatory for signing all the documents, files, or such other forms which are filed on the GST portal for the purpose of compliance with the GST Act and its provisions. This will include both electronic and physical communications, as well as applications, representations, deletions, modifications, or alterations to be made.
FURTHER RESOLVED THAT Mr.___________ (name of the director), has been authorized by the company and the Board to represent the company in any actions pertaining to the GST Act and also include the presenting of documents or records connected thereto. He shall also represent the company with respect to any additions, alterations, deletions, or corrections to any documents, papers, or such other materials pertaining to the registration with the GST.
FURTHER RESOLVED THAT Mr. _________ (name of the director) has been authorized to sign the forms, documents, letters, or any other correspondence on behalf of the company with respect to the GST Act and its provisions. He shall also represent the company in cases of assessments, appeals, or other matters before the country’s GST Authority as required by the officials.
CERTIFIED TO BE TRUE
FOR _______________ (name of the company)
Sd/-
DIRECTOR
DIN:
Conclusion
An essential document for companies required to comply with GST law is the Board Resolution for GST registration. It alleviates misuse of authority, responsibility, and legal legitimacy in GST-related activities conducted in the name of the company. Careful drafting of the resolution and good records prevent compliance issues and make it easier to deal with GST authorities.
