Rule 26. Method of authentication. -
(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:
1[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[Provided further that a registered person registered
under the provisions of the Companies Act,2013 (18 of 2013) shall, during the
period from the 21st day of April, 2020 to the 30th day of September, 2020,also
be allowed to furnish the return under section 39 in FORM GSTR-3B verified
through electronic verification code (EVC).
Provided also that a registered person registered
under the provisions of the Companies Act, 2013 (18 of 2013)shall, during the
period from the 27th day of May, 2020 to the 30th day of September, 2020, also
be allowed to furnish the details of outward supplies under section 37 in FORM
GSTR-1 verified through electronic verification code (EVC).]
3[Provided also that a registered person registered
under the provisions of the Companies Act, 2013(18 of 2013) shall, during the
period from the 27th day of April, 2021 to the 4[31st day of October, 2021],
also be allowed to furnish the return under section 39 in FORM GSTR-3B and the
details of outward supplies under section 37 in FORM GSTR-1 or using invoice
furnishing facility, verified through electronic verification code (EVC).]]
(2) Each document including the return furnished
online shall be signed or verified through electronic verification code-
(a) 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;
(b) 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;
(c) in the case of a company, by the chief executive
officer or authorised signatory thereof;
(d) in the case of a Government or any Governmental
agency or local authority, by an officer authorised in this behalf;
(e) in the case of a firm, by any partner thereof, not
being a minor or authorised signatory thereof;
(f) in the case of any other association, by any
member of the association or persons or authorised signatory thereof;
(g) in the case of a trust, by the trustee or any
trustee or authorised signatory thereof; or
(h) in the case of any other person, by some person
competent to act on his behalf, or 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 5[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
