Answer

1. F

   Facts

   No. The primary authorised signatory can be removed only if a new primary signatory is added in the same application.

2. P

   Provisions and law

   • Rule 19(1), CGST Rules 2017Any change in registration details is filed in REG-14 within 15 days of the change; legal name, places of business and partners or directors need officer approval
   • Rule 19(1), second proviso, CGST Rules 2017Mobile number or email of the authorised signatory can be changed only after online OTP verification
3. A

   Analysis

   The GST tutorial states that a primary signatory cannot be removed without adding another. The new primary signatory's mobile and email are verified by OTP under the second proviso to Rule 19(1). Example: a director resigns; add another director as primary signatory, verify OTP, then remove the outgoing director in the same filing.

4. C

   Conclusion

   1. 1Choose the person who will become primary signatory.
   2. 2Keep their PAN, Aadhaar, photo and letter of authorisation or board resolution.
   3. 3Add them in the Authorised Signatory tab and tick primary.
   4. 4Verify OTP on their mobile and email.
   5. 5Remove the old signatory and submit.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.