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GST Tip – 461

As per provisions of Rule 46 of the CGST Rules 2017, every tax invoice is to be signed by an authorized signatory.  Who is an authorized signatory? The person whose name is registered as an authorized signatory in the GST Registration at gst.gov,in portal.

It has been observed that many of the taxpayers are issuing invoices signed by employees who are not registered as an authorized person in the GST registration from.

Does this mean it is non-compliance and also attract penalty as per CGST Act ?

The answer is yes, it will attract provisions of section 122 of the CGST Act and the penalty is Rs 10,000 or tax amount whichever is higher and this provision is applicable for each and every invoice issues as the wording used is “invoice”.