How to Sign/Verify or Authenticate Documents/Returns/Notices under GST (Happy gst series – 22) by CA Rajender Arora
Rule 26 of the CGST Rules, 2017 governs the provisions for Method of authentication
1. What all shall be 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 by Registered Person?
2. What are the exceptions for registered person registered under the provisions of
the Companies Act, 2013 (18 of 2013)?
As per Rule 26(1) of CGST Rules, 2017, the following shall be submitted
electronically:-
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
However, during the period from the 21st day of April, 2020 to the 30th day of June, 2020, also be allowed to furnish the return under section 39 in FORM GSTR-3B verified through electronic verification code (EVC) shall furnish the documents or application verified through digital signature certificate. registered person registered under the provisions of the Companies Act, 2013 (18 of 2013)
As per first & second provisions to Rule 26(1) of CGST Rules, 2017:-
3. Who, in case of, each document including the return furnished online shall be
signed or verified through electronic verification?
4. What all shall be signed 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 any other mode of signature or verification as
notified by the Board in this behalf by Department?
#gst #verifynoticeunderGST #HowtoSign/VerifyorAuthenticateDocuments/Returns/NoticesunderGST #GSTnotices #GSTreturns #GSTupdates #GSTnoticeverification #digitalsignaturecertificate #DSC
