Your query is not clear.

GPA is to be given to an individual only by the person in his individual capacity. if it is given on behalf of the Firm then all the partners should sign as Principals.

Both of then needs to sign for giving and acceptance. 

1) principal has to execute POA in favour of person 

2) if it is given by company resolution is necessary to be passed by the company to give power of attorney to one of the directors of the company

3) resolution can be passed  authorising the managing director to give power of attorney in favour of a director of the company, 

company while executing power of attorney must make conformity with the ‘Articles of Association’ and its common seal. A person must be competent to give power to the appointed person so that it will not affect the legality of the instrument/deed of power of attorney.

-  As per section 2 of the Powers-Of-Attorney Act, 1882, everything done by the donee shall be as effectual in law as if it has been done by the donee of the power in the name and with signature of the donor. i.e empowers the donee to execute or to do anything, in and with his own name and signature by the authority of the donor of the power.

- Further , an Attorney holder is nothing but an agent as to Section 182 of the Indian Contract Act, 1872.

- Hence , GPA should be signed by the partner , who is authorising the GPA holder to do certain specified work on his behalf.

- Further this GPA should be registered from the office of the Registrar in the presence of two witnesses. 

- Further , a resolution of the company is needed to give GPA to one of the Partner . 

According to section 179 of the Companies Act, 2013 all powers of management of a company vest in the company’s Board of Directors. If powers have to be delegated by the Board to an individual, the Board has to pass a resolution to the effect. A certified copy of extracts of minutes of a meeting of Board of Directors is the only proof that an individual needs to submit about his / her authority to do some act on behalf of the company.
The extracts need to be certified as true by any key managerial personnel [Managing Director or Whole-time Director or CEO or CFO or Company Secretary or a Manager (as defined under section 2(53) of the Companies Act, 2013)] or by an officer who has been so authorized by the Board of Directors (section 21 of the Companies Act, 2013).
A person to whom powers are delegated by the Board of Directors need not be a Director of the company.
Resolution of the Board of Directors must specify in clear terms the extent of delegated powers and also whether the powers may be sub-delegated 

Dear sir/madam,

The person who is executing the POA is called the executant and the person to whom power is granted is called general power of attorney (GPA) holder or beneficiary. There are two kinds of POA. One is the GPA. It gives wide powers to an agent to act on behalf of the principal as detailed in the deed.

It is mandatory for GPA to have at least two witnesses who have seen the executant signed the GPA. All the pages appended to the document must be signed by the executant. Notary is mainly to authenticate the signature of the executant. If it is notarized it is no mandatory to sign on each page.

A GPA must be registered with the sub-registrar's office to get a legal validity. Moreover, the GPA is not valid for an indefinite period. It is valid for the lifetime of the principal or the one who is awarding the GPA.

Compulsory Registration of POA was made subsequent to the Hon'ble Supreme Court Judgement delivered in 2011. Registered Sale Deed in April 2005 based on notarised GPA is legally valid, because the Registration of GPA was optional before the Hon'ble Supreme Court Judgement of 2011.

REMEMBER:  the agent cannot issue another GPA unless there is a specific clause in the GPA that the holder of the GPA can further issue a GPA. if that clause did exist then it was a valid GPA.

If the GPA was registered one, you can get its certified copy from the concerned sub registrar office for a fees. 

If the company wants to give  GPA  either one its own partner or a third person, it should be decided in a board of directors meeting and if the provisions under AOA or MOA permits the GPA delegation, then a resolution can be passed  in the meeting authorising any particular person or partner to act as GPA of the company for any specified task or in general.

The preamble of the format will explain you and answer your query:

Power of Attorney by the Partners of a Firm to One of Them

To All To Whom These Presents Shall Come, We (1) Mr. A, residing at .. (2) Mr. B. residing at ... and (3) Mr. C, residing at ...

Whereas we the said Mr. A, Mr. B and Mr. C are partners along with Mr. D of a partnership Firm in the name of M/s ... and are carrying on business of on the terms and conditions contained in a Deed of Partnership dated...

And Whereas under the said Deed the said Mr. D is authorised to act as the Managing Partner and he is mostly looking after the business of the said partnership.

And Whereas we are not able to attend regularly to the business of the said partnership because of either our preoccupations or other reasons and we have full confidence in the said Mr. D.

And Whereas in order to enable him to carry on the said business and to do all acts and things required to be done alone and without being required to approach every time for our consent or authority or signatures, we have proposed to appoint him as our express and authorised attorney or agent to do all acts and things hereunder mentioned and which he has agreed to do.

Dear Sir/Madam, 

In case of a company, there is one authorised signatory duly appointed by board of directors to sign the documents on behalf of the company and his sign is valid for all the purposes. 

Hi, Both principal and agent both need to sign in the General Power of Attorney.