During Excise regime we have submitted a duly signed copy to the supridendent for all teh authorized signatory. But in GST we have not submitted any such letter. So what shoud be the course of action now? Rule 46 of the CGST Rules,2017 says that "Every invoice is to be signed by an authorised signatory. Who is authorised for GSTN Portal for registration purpose. if invoices are signed by the employees of assessee who is not authorised signatory as per GSTN Portal is liable for penalty under section 122 of the CGST Act,2017 of Rs. 10,000" It is practically not possibe for authorized signatory( MD) to sign all the invoices. Now for adding authorized signatory we need letter or board resolution which will be of current date than waht about the past invoices signed? sahllit be liable to penelty?
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