In ISKCON’s Direction of Management written on July 28, 1970, Srila Prabhupada states:
As we have increased our volume of activities, now I think a Governing Body Commission (hereinafter referred to as the GBC) should be established. I am getting old, 75 years old, therefore at any time I may be out of the scene, therefore I think it is necessary to give instruction to my disciples how they shall manage the whole institution. They are already managing individual centers represented by one president, one secretary and one treasurer, and in my opinion they are doing nice. But we want still more improvement in the standard of temple management, propaganda for Krishna consciousness, distribution of books and literatures, opening of new centers and educating devotees to the right standard.
Srila Prabhupada reaffirmed the position of the GBC in his final will drafted in June, 1977:
The Governing Body Commission (GBC) will be the ultimate managing authority of the entire International Society for Krishna Consciousness.