Rule - 26, Method of authentication (CGST Rules, 2017)

(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 esignature 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:*66*[****]

(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 *67*[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.]

Notes:-

* Substituted vide Notification No. 36/2017 - CT dated 29.09.2017, prior to its substitution, it was read as:

"30th September". Further it was substituted vide Notification No. 51/2017 - CT dated 28.10.2017, prior to its substitution, it was read as: "31st October, 2017".

*65*. Substituted vide Notification No. 38/2023 - CT dated 04.08.2023, prior to its substitution, it was read as:

Rule 25. Physical verification of business premises in certain cases. –

*[Where the proper officer is satisfied that the physical verification of the place of business of a person is required due to failure of Aadhaar authentication **[or due to not opting for Aadhaar authentication] before the grant of registration, or due to any other reason after the grant of registration, he may get such verification of the place of business, in the presence of the said person, done and the verification report along with the other documents, including photographs, shall be uploaded in FORM GST REG-30 on the common portal within a period of fifteen working days following the date of such verification.]

* Substituted vide Notification No. 16/2020 - CT dated 23.03.2020, prior to its substitution, it was read as:

"Physical verification of business premises in certain cases. -Where the proper officer is satisfied that the physical verification of the place of business of a registered person is required after the grant of registration, he may get such verification done and the verification report along with the other documents, including photographs, shall be uploaded in FORM GST REG-30 on the common portal within a period of fifteen working days following the date of such verification."

** Inserted vide Notification No. 62/2020 – CT dated 20.08.2020 - Brought into force w.e.f. 21.08.2020.

*66*. Omitted vide Notification No. 32/2021 – CT dated 29.08.2021, Brought into force w.e.f. 01.11.2021, prior to its omission, provisos were read as: 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.

*[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).]

**[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 @[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).]

* Substituted vide Notification No. 48/2020 - CT dated 19.06.2020 - Brought into force w.e.f. 27.05.2020, prior to its substitution, it was read as:

@@[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 June, 2020, also be allowed to furnish the return under section 39 in FORM GSTR-3B verified through electronic verification code (EVC)].

** Inserted vide Notification No. 07/2021 – CT dated 27.04.2021.

@ Substituted vide Notification No. 32/2021 – CT dated 29.08.2021, prior to substitution, it was read as:

@@@[31st day of August, 2021].

@@ Inserted vide Notification No.38/2020-CT dated.05.05.2020 – Brought into force w.e.f. 21.04.2020.

@@@ Substituted vide Notification No. 27/2021 – CT dated 01.06.2021 – Brought into force w.e.f.

31.05.2021, prior to its substitution, it was read as: "31st day of May, 2021".

*67*. Substituted vide Notification No. 7/2017 - CT dated 27.06.2017 - Brought into force w.e.f. 22.06.2017, prior to its substitution, it was read as: "specified under the provisions of the Information Technology Act, 2000 (21 of 2000)".