The Department of Goods and Services Tax, Government of Maharashtra, Office of the Joint Commissioner of State Tax, Nodal Division-2, Pune, has issued instructions to all Proper Officers regarding payment and verification of stamp duty of ₹500 on Letter of Authority submitted by authorised representatives such as Chartered Accountants (CA), ICWA/CMA, GST Practitioners (GSTP), relatives and employees of taxpayers while appearing in GST proceedings. The instruction has been issued in the context of Section 116 of the CGST Act, 2017 and the provisions of the Maharashtra Stamp Act.
Letter of Authority Under Section 116 to Be Properly Signed and Stamped
The instruction states that where an authorised representative attends GST proceedings on behalf of a taxpayer under Section 116 of the CGST Act, 2017, the representative should submit a Letter of Authority duly signed and appropriately stamped in accordance with Section 116 read with the applicable provisions of the Maharashtra Stamp Act, particularly Section 2(r) thereof.
₹500 Stamp Duty Applicable to Letter of Authority
According to the departmental communication, the definition of “Power of Attorney” under the Maharashtra Stamp Act includes a Letter of Authority. Consequently, the instruction states that a stamp duty of ₹500 is attracted on a Letter of Authority furnished for representation under Section 116 of the CGST Act.
Advocates / Members of Bar Council Kept Outside ₹500 Stamp Duty Requirement
Importantly, the instruction carves out a distinction for a Lawyer/Advocate who is a Member of the Bar Council. It states that the ₹500 stamp-duty requirement referred to in the instruction does not apply in the same manner to an Advocate. In the case of an Advocate, the communication states that a court-fee stamp, in accordance with the Maharashtra Court Fees Act, may be affixed on the Letter of Authority.
Reference to Supreme Court Decision in Uday Shankar Triyar v. Ram Kalewar Prasad Singh
The Maharashtra GST instruction also refers to the decision of the Hon’ble Supreme Court in Uday Shankar Triyar v. Ram Kalewar Prasad Singh, AIR 2006 SC 269, while directing Proper Officers to verify whether the Letter of Authority furnished by an authorised representative complies with the applicable legal requirements.
Proper Officers Directed to Scrutinise Authorisation and Stamp Compliance
The Proper Officers of Nodal Division-2, Pune have specifically been instructed to verify the Letter of Authority in accordance with Section 116 of the CGST Act and to check whether it has been duly stamped as required. Where the authorised representative is an Advocate, the instruction refers instead to affixation of the applicable court-fee stamp in accordance with the Maharashtra Court Fees Act.
Officers Asked to Implement the Legal Provisions Without Lenient View
The communication concludes by directing officers to take note of the aforesaid legal provisions and judicial precedents and implement the same without taking any lenient view, signalling stricter scrutiny of authorisation documents produced by representatives during GST proceedings.
Key Takeaway for Taxpayers and Tax Professionals
Accordingly, taxpayers appearing through a CA, ICWA/CMA, GST Practitioner, relative or employee before the concerned GST authorities in Nodal Division-2, Pune should ensure that the Letter of Authority is properly executed and bears the prescribed ₹500 stamp duty, as stated in the instruction. In the case of representation through an Advocate, the instruction provides for compliance through the applicable court-fee stamp mechanism.
The Letter can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/10/Maha-GST-Letter.pdf
