GST registration procedure, please ask your querry regarding the same and also give your advise, where any change/updation is to be made.
Can there be More than one Authorised Signatory? Dsc of Authorised Signatory will be required to verify the online registration form??
Yes, there can be more than one Authorised Signatory. It is also evident by the fact that there is a concept of "Primary Authorised Signatory".
For usage of DSC/e-sign, the FAQ's state the following:
Electronically signing the Enrolment Application using DSC is mandatory for enrolment by Companies, Foreign Companies, Limited Liability Partnership (LLPs) and Foreign Limited Liability Partnership (FLLPs). For other taxpayers, electronically signing using DSC is optional.
This implies that while in case of Companies and LLP's it is mandatory to use DSC's, for other assessees one can use e-sign functionality using Aadhar Card.
But to clarify further, the e-sign facility is not made available at the portal and as per the helpdesk also, there is no certainity about the date from which it would be effective. Thus one can either wait for the e-sign functionality to be effective or use digital sign for timely submission.
DSC OF THE AUTHORISED PERSON WILL BE USED???
DSC of any one of the Authorised Person may be used. It is not necessary to be that of the Primary Authorised Signatory.
Replied 29 December 2016
Yes there can be more than one authorised signatory. Without DSC you can apply also but in case of company/LLP DSC is mandatory