The Form E is to be filed by the Manager / Executor / Administrator or Legal Representative of the firm at the time of VAT registration. There is no confusion in the form and it can be filled without any problem. It requires only name, designation, father's name, address.
If the form E is filed earlier, and you want to change the person already authorised, you can do so by filing a fresh E form. This would supersede the earlier authorisation.
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