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According to Rule 26 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :

  1. All applications, including reply, if any, to the notices, returns including the details of outward and inward supplies, appeals or any other document required to be submitted under the provisions of these rules shall be so submitted electronically with digital signature certificate or through e-signature as specified under the provisions of the Information Technology Act, 2000 (21 of 2000) or verified by any other mode of signature or verification as notified by the Board in this behalf:

    Provided that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall furnish the documents or application verified through digital signature certificate.

  2. Each document including the return furnished online shall be signed or verified through electronic verification code-
    1. in the case of an individual, by the individual himself or where he is absent from India, by some other person duly authorised by him in this behalf, and where the individual  is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to act on his behalf;

    2. in the case of a Hindu Undivided Family, by a Karta and where the Karta is absent from India or is mentally incapacitated from attending to his affairs, by any other adult member of such family or by the authorised signatory of such Karta;

    3. in the case of a company, by the chief executive officer or authorised signatory thereof;

    4. in the case of a Government or any Governmental agency or local authority, by an officer authorised in this behalf;

    5. in the case of a firm, by any partner thereof, not being a minor or authorised signatory thereof;

    6. in the case of any other association, by any member of the association or persons or authorised signatory thereof;

    7. in the case of a trust, by the trustee or any trustee or authorised signatory thereof;

    8. in the case of any other person, by some person competent to act on his behalf, or

    9. by a person authorised in accordance with the provisions of section 48.

  3. All notices, certificates and orders under the provisions of this Chapter shall be issued electronically by the proper officer or any other officer authorised to issue such notices or certificates or orders, through digital signature certificate or through E-signature as specified under the provisions of the Information Technology Act, 2000 (21 of 2000) or verified by by any other mode of signature or verification as notified by the Board in this behalf..
  1. GST Acts and Rules
  2. Central Goods and Services Tax (CGST) Rules, 2017
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CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 7 years. He provides courses for Practical Accounts, Taxation and Efiling at teachoo.com .
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