Board Resolution for GST Registration in India

When a business’s revenue in its fiscal year exceeds INR 40 lakhs, it is expected that it would register under the GST Act if it supplies goods to a state that is not a special category state. Additionally, the threshold limit for states falling under the special category is INR 20 lakhs. Resolution for GST Registration in India is the context which is explained in this article.

The appropriate threshold limit for the corporation providing services is of INR 10 lakhs for the special category states and INR 20 lakhs in places other than those falling under that category. Arunachal Pradesh, Assam, Jammu & Kashmir, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh, and Uttarakhand are all the states that fall under the special category.

Resolution for GST Registration: Passed by Company

A person is authorised to do the below-mentioned rules by a board resolution for GST registration passed by the business’s Board of Directors while the firm is registering under GST:

  • The individual will be designated as the company’s Authorised Signatory using a board decision and passing of the same by the directors. To comply with the GST Act and its rules, he must sign all the required files, papers, and other forms that are submitted on the GST site. This will cover all certain things like applications, representations, deletions, changes, and adjustments that are to be made in addition to both physical and electronic communications.
  • The individual who is designated by the company and its Board of Directors by a resolution will function as the company’s representative and act as per the GST function, including the presentation of relevant papers or records.
  • On behalf of the firm, the authorised or designated individual or director must sign all forms, papers, letters, and other communication about the GST Act and its regulations.

Passing of board resolution for GST Registration

A board resolution for GST registration is adopted to confirm and record a specific decision made by the company’s Board of Directors. The following has to be met to be valid after passing:

  • The resolution passed by the firm must be on the company letterhead which makes it official.
  • There must be a quorum, or the minimum number of directors present, or who has attended the meeting in which the resolution was made.
  • Within 30 days of the meeting date, the firm must submit and record the resolution which was adopted. Additionally, the corporation must choose a chairman for the meeting.
    It must get the necessary number of votes from directors to be deemed verified, valid, and passed.

GST Registration documents: For Individuals and Single Proprietors

  • Aadhaar Card
  • Pan Card
  • Passport-size photo of the applicant
  • Address Proof
  • Bank Account Information of the applicant

You can proceed with the GST Registration with all of these papers. Obtaining written authority is a crucial step that follows the paperwork. If a business is involved, a certified authentic copy of the board resolution for GST Registration with the owner’s name as the authorized signatory must be provided as proof.

Format of board Resolution for GST Registration


In conclusion, understanding the GST registration threshold for your business location and type is crucial. This article has hopefully clarified the different applicability rules and the documents required. Remember, Resolution for GST Registration is authorizing a signatory is essential if you’re a company registering for GST.

For further guidance, consider consulting a tax professional like 24efiling. We can help you navigate the specifics of GST registration and ensure your business complies with regulations.

1. What are the crucial documents needed for GST enrollment?

The documents needed for GST enrollment include evidence of business enrollment, address evidence of the business, bank account details, and identity and address evidence of the promoter’s mate’s directors. Also, depending on the type of business, cooperation deeds, memorandum of association, and papers of association may be needed

2. How can a taxpayer check the status of their GST enrollment operation?  

Taxpayers can check the status of their GST enrollment operation by logging into the GST portal and navigating to the ‘Services’ tab. Under the ‘Services’ tab, there’s an option for ‘Track Application Status.’ By entering the ARN (Application Reference Number) during the operation process, the taxpayer can cover the progress of their GST enrollment operation. 

3. Can a business with a development below the threshold limit freely register for GST?  

Yes, businesses with a development below the threshold limit can freely register for GST. This is known as voluntary enrollment. Freely registered businesses can mileage of the benefits of input duty credit and also make interstate deals.

4. What’s the penalty for not registering under GST despite being liable?  

If a business liable to register under GST fails to do so, it may attract a penalty. The penalty is generally 10 of the duty quantum due or a minimum of INR 10,000, whichever is advanced. Businesses need to be apprehensive of their eligibility for GST enrollment and misbehave with the enrollment conditions to avoid penalties. 

5. Can a taxpayer amend the details handed in during the GST enrollment process?  

Yes, taxpayers can amend certain details handed during the GST enrollment process. Changes in core fields such as legal name, top place of business, fresh place of business, and the suchlike can be made through the GST gate. Taxpayers need to keep their GST enrollment details streamlined to avoid any compliance issues.

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