{"id":8814,"date":"2026-01-02T06:08:49","date_gmt":"2026-01-02T06:08:49","guid":{"rendered":"https:\/\/margbooks.com\/blogs\/?p=8814"},"modified":"2026-01-02T06:20:05","modified_gmt":"2026-01-02T06:20:05","slug":"what-is-the-validity-of-letter-of-authorisation-for-gst","status":"publish","type":"post","link":"https:\/\/margbooks.com\/blogs\/what-is-the-validity-of-letter-of-authorisation-for-gst\/","title":{"rendered":"What is the Validity of Letter of Authorisation for GST?"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_69_1 ez-toc-wrap-left counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #1c6e70;color:#1c6e70\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #1c6e70;color:#1c6e70\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/margbooks.com\/blogs\/what-is-the-validity-of-letter-of-authorisation-for-gst\/#Meaning_of_Letter_of_Authorisation_for_GST\" title=\"Meaning of Letter of Authorisation for GST\">Meaning of Letter of Authorisation for GST<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/margbooks.com\/blogs\/what-is-the-validity-of-letter-of-authorisation-for-gst\/#Why_a_Letter_of_Authorisation_for_GST_is_required\" title=\"Why a Letter of Authorisation for GST is required?\">Why a Letter of Authorisation for GST is required?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/margbooks.com\/blogs\/what-is-the-validity-of-letter-of-authorisation-for-gst\/#Common_Practical_Reasons\" title=\"Common Practical Reasons\">Common Practical Reasons<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/margbooks.com\/blogs\/what-is-the-validity-of-letter-of-authorisation-for-gst\/#Who_can_issue_who_can_receive_it\" title=\"Who can issue &amp; who can receive it?\">Who can issue &amp; who can receive it?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/margbooks.com\/blogs\/what-is-the-validity-of-letter-of-authorisation-for-gst\/#Validity_period_of_Letter_of_Authorisation_for_GST\" title=\"Validity period of Letter of Authorisation for GST\">Validity period of Letter of Authorisation for GST<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/margbooks.com\/blogs\/what-is-the-validity-of-letter-of-authorisation-for-gst\/#Is_Expiry_Defined_or_Implied\" title=\"Is Expiry Defined or Implied\">Is Expiry Defined or Implied<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/margbooks.com\/blogs\/what-is-the-validity-of-letter-of-authorisation-for-gst\/#When_Renewal_Becomes_Necessary\" title=\"When Renewal Becomes Necessary?\">When Renewal Becomes Necessary?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/margbooks.com\/blogs\/what-is-the-validity-of-letter-of-authorisation-for-gst\/#Impact_of_Organisational_Changes\" title=\"Impact of Organisational Changes\">Impact of Organisational Changes<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/margbooks.com\/blogs\/what-is-the-validity-of-letter-of-authorisation-for-gst\/#Practical_Usage_During_Audits_Filings_Litigation\" title=\"Practical Usage During Audits, Filings, &amp; Litigation\">Practical Usage During Audits, Filings, &amp; Litigation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/margbooks.com\/blogs\/what-is-the-validity-of-letter-of-authorisation-for-gst\/#Compliance_Expectations_in_Upcoming_Years\" title=\"Compliance Expectations in Upcoming Years\">Compliance Expectations in Upcoming Years<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/margbooks.com\/blogs\/what-is-the-validity-of-letter-of-authorisation-for-gst\/#Best_Practices_for_Businesses_Professionals\" title=\"Best Practices for Businesses &amp; Professionals\">Best Practices for Businesses &amp; Professionals<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/margbooks.com\/blogs\/what-is-the-validity-of-letter-of-authorisation-for-gst\/#Conclusion\" title=\"Conclusion\">Conclusion<\/a><\/li><\/ul><\/nav><\/div>\n\n<p>GST compliance is dependent on the correct authorisation of representatives dealing with filing, replies, and proceedings. A Letter of Authorisation for GST is done to give a special permission from the taxpayer that allows another person to take action on its behalf in front of the tax department. This document has the force of law and impacts on how notice is served and reply accepted and responsibility fixed.&nbsp;<\/p>\n\n\n\n<p>Businesses often get confused about the validity of its validity, when it needs renewal and its practical limits. This article is used to explain the legal purpose, duration and correct use of this authorisation. It is written for Indian businesses, accountants and GST practitioners for clarity when it comes to compliance, audits, and departmental interactions without undergoing procedural lapses.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Meaning_of_Letter_of_Authorisation_for_GST\"><\/span>Meaning of Letter of Authorisation for GST<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>A Letter of Authorization for GST is a written-given permission by a registered taxpayer under GST to appoint a representative. It enables the authorised person to take action before taking the GST authorities in Section 116 of the CGST Act. The CGST Act allows representation by:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A relative or employee<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A Chartered Accountant or Cost Accountant<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A Company Secretary<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A GST Practitioner<\/li>\n<\/ul>\n\n\n\n<p>The authorisation confirms the fact that the actions carried out by the representative are legally binding on the taxpayer.&nbsp;<\/p>\n\n\n\n<div class=\"btn-div\">\n\n    <a href=\"https:\/\/me9.in\/MBB\" class=\"marg-btn\" target=\"_blank\" rel=\"noopener\">Get Cloud-Based GST Billing Software<\/a>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Why_a_Letter_of_Authorisation_for_GST_is_required\"><\/span>Why a Letter of Authorisation for GST is required?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The letter of authorisation for Letter of Authorisation for GST law does not admit informal representation. By the absence of valid authorisation:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Replies may be rejected<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Hearings may be postponed<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Submissions can be treated as invalid<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Common_Practical_Reasons\"><\/span>Common Practical Reasons<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Receiving and responding to paying GST notices.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Filing applications or replies while scrutinising.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Representing the business in audits.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Appear before adjudication proceedings.<\/li>\n<\/ul>\n\n\n\n<p>This comes into play more as the departmental scrutiny becomes more acute in 2026.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Who_can_issue_who_can_receive_it\"><\/span>Who can issue &amp; who can receive it?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The issuer has to be a registered person or a legally empowered signatory.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Proprietors<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Partners<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Directors<\/li>\n<\/ul>\n\n\n\n<p>Authorised signatories present under GST portal.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Internal accountants<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>External tax consultants<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>GST practitioners<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Litigation rate of law and breakdown<\/li>\n<\/ul>\n\n\n\n<p>Indian proprietorships often authorise local accountants to deal with filings made using <a href=\"https:\/\/margbooks.com\/online-accounting-software.html\">accounting software<\/a> and company&#8217;s GST practitioners are appointed for hearings.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Validity_period_of_Letter_of_Authorisation_for_GST\"><\/span>Validity period of Letter of Authorisation for GST<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>GST law doesn&#8217;t provide the time duration of expiry. The validity is intent, continuity and circumstance-based.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Valid until revoked<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Valid for a certain proceeding, if stated<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Valid as long as organisational structure is not changed<\/li>\n<\/ul>\n\n\n\n<p>In practice, officers accept the authorisation unless there is a reason for doubting its relevance.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Is_Expiry_Defined_or_Implied\"><\/span>Is Expiry Defined or Implied<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Expiry Implied, not automatic. Situations in which validity may be concluding are:<br><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Withdrawal by the taxpayer<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Completion of a particular case<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Change in constitution of business<\/li>\n<\/ul>\n\n\n\n<p>For example, the earlier authorisations lose their relevance if a partnership firm is converted into a private limited company. Such transition is expected to rise in 2026 with the Letter of Authorisation for GST, because of restructuring among MSMEs. Renewal is not annual but on a per event basis. Cases where new authorisation is required.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1016\" height=\"576\" src=\"https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/01\/compressed_gst_infrastructure_image-1.jpg\" alt=\"Letter of Authorisation for GST\" class=\"wp-image-8817\" title=\"\" srcset=\"https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/01\/compressed_gst_infrastructure_image-1.jpg 1016w, https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/01\/compressed_gst_infrastructure_image-1-300x170.jpg 300w, https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/01\/compressed_gst_infrastructure_image-1-768x435.jpg 768w, https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/01\/compressed_gst_infrastructure_image-1-150x85.jpg 150w\" sizes=\"(max-width: 1016px) 100vw, 1016px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"When_Renewal_Becomes_Necessary\"><\/span>When Renewal Becomes Necessary?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Change in authorised signatory.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Appointment of a new consultant.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Change from individual to firm representation.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>New litigation or appeal.<\/li>\n<\/ul>\n\n\n\n<p>Companies utilising <a href=\"https:\/\/margbooks.com\/gst-billing-software.html\">GST billing software<\/a> for purposes that are frequently given new authorisations to update the internal controls.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Impact_of_Organisational_Changes\"><\/span>Impact of Organisational Changes<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Structural changes have an impact on legal authority. Examples include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Proprietorship to convert to LLP<br><\/li>\n\n\n\n<li>Partner retirement or induction<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Director resignation<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Merger or demerger<\/li>\n<\/ul>\n\n\n\n<p>In such cases, sustenance of an old authorisation can produce compliance risk. In the process of internal system upgrades using MargBooks software, many businesses modify their authorisation records as well to prevent mismatching during audits.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Practical_Usage_During_Audits_Filings_Litigation\"><\/span>Practical Usage During Audits, Filings, &amp; Litigation<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Demanding of the Letter of Authorisation for GST is regularly demanded during:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>GST audits<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Departmental summons<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Appeal filings<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Personal hearings<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A trader authorising CA to reply to DRC-01 in Surat.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A manufacturing company appointing a GST practitioner in case of appellate hearing<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>An MSME leaving the handling of a notice to its consultant during visits of the officers<\/li>\n<\/ul>\n\n\n\n<p>Digital record keeping through MargBooks software for keeping authorisation copies for quick submission. Tax authorities are imposing greater checks on procedures.&nbsp;<\/p>\n\n\n\n<div class=\"btn-div\">\n\n    <a href=\"https:\/\/me9.in\/MBB\" class=\"marg-btn\" target=\"_blank\" rel=\"noopener\">Get Online Accounting Software<\/a>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Compliance_Expectations_in_Upcoming_Years\"><\/span>Compliance Expectations in Upcoming Years<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Check authorisation before accepting replies<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Demand freshers after business changes<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Question outmoded signatories<\/li>\n<\/ul>\n\n\n\n<p>Businesses making use of structured platforms such as MargBooks software is in a better position when it comes to matching documentation using portal records. Proactive authorisation review of site authorisations will help minimise hearing delays and adverse orders.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Best_Practices_for_Businesses_Professionals\"><\/span>Best Practices for Businesses &amp; Professionals<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Issue an authorisation on letterhead.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Mention clearly scope and duration.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Signed by registered signatory.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Keep soft and hard copies<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>After structural changes, update it.<\/li>\n<\/ul>\n\n\n\n<p>These steps for protecting taxpayer and representative.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span>Conclusion<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The Letter of Authorisation for GST plays a Silent but decisive role in the daily compliance, audit and litigation. Its validity is dependent on business continuity, authority of the issuer and relevance to the proceeding. There is no specific expiry, but where there is a change in structure, representation or intent, a renewal is necessary.&nbsp;<\/p>\n\n\n\n<p>As compliance scrutiny rises in the year 2026 with <a href=\"https:\/\/margbooks.com\/\">MargBooks software<\/a>, businesses must treat authorisation as a living document and not a one-off formality. Regular review is important to ensure that the notices are handled correctly and submissions have force of law. Clear authorisation avoids the contentions relating to representation while preserving the procedural rights of Indian taxpayers across industries.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST compliance is dependent on the correct authorisation of representatives dealing with filing, replies, and proceedings. A Letter of Authorisation for GST is done to give a special permission from the taxpayer that allows another person to take action on its behalf in front of the tax department. This document has the force of law [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":8815,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"rank_math_lock_modified_date":false,"footnotes":""},"categories":[38],"tags":[57,86,1093],"class_list":["post-8814","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst","tag-cloud-based-accounting-software","tag-gst-billing-software","tag-gst-compliance"],"blocksy_meta":[],"blog_post_layout_featured_media_urls":{"thumbnail":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/01\/GST-letter-150x150.jpg",150,150,true],"full":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/01\/GST-letter.jpg",1200,576,false]},"categories_names":{"38":{"name":"GST","link":"https:\/\/margbooks.com\/blogs\/category\/gst\/"}},"tags_names":{"57":{"name":"cloud based accounting software","link":"https:\/\/margbooks.com\/blogs\/tag\/cloud-based-accounting-software\/"},"86":{"name":"gst billing software","link":"https:\/\/margbooks.com\/blogs\/tag\/gst-billing-software\/"},"1093":{"name":"GST compliance","link":"https:\/\/margbooks.com\/blogs\/tag\/gst-compliance\/"}},"comments_number":"0","wpmagazine_modules_lite_featured_media_urls":{"thumbnail":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/01\/GST-letter-150x150.jpg",150,150,true],"cvmm-medium":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/01\/GST-letter-300x300.jpg",300,300,true],"cvmm-medium-plus":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/01\/GST-letter-305x207.jpg",305,207,true],"cvmm-portrait":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/01\/GST-letter-400x576.jpg",400,576,true],"cvmm-medium-square":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/01\/GST-letter-600x576.jpg",600,576,true],"cvmm-large":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/01\/GST-letter-1024x576.jpg",1024,576,true],"cvmm-small":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/01\/GST-letter-130x95.jpg",130,95,true],"full":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/01\/GST-letter.jpg",1200,576,false]},"_links":{"self":[{"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/posts\/8814","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/comments?post=8814"}],"version-history":[{"count":3,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/posts\/8814\/revisions"}],"predecessor-version":[{"id":8820,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/posts\/8814\/revisions\/8820"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/media\/8815"}],"wp:attachment":[{"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/media?parent=8814"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/categories?post=8814"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/tags?post=8814"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}