Rule 26 of CGST Rules – Method of authentication


   

Rule 26 of CGST Rules – Method of authentication

(updated as on 15.11.2017)

(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 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-

(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 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.


CHAPTER III

REGISTRATION

Chapter III of CGST Rules, 2017 consists of  nineteen rules relating to REGISTRATION RULES  under the GST regime. All this rules are available for your ready reference.
Rule 8 : Application for registration
Rule 9 : Verification of the application and approval
Rule 10 : Issue of registration certificate
Rule 11 : Separate registration for multiple business verticals within a State or a Union territory
Rule 12 : Grant of registration to persons required to deduct tax at source or to collect tax at source
Rule 13 : Grant of registration to non-resident taxable person
Rule 14 : Grant of registration to a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient
Rule 15 : Extension in period of operation by casual taxable person and non-resident taxable person
Rule 16 :  Suo moto registration
Rule 17 : Assignment of Unique Identity Number to certain special entities
Rule 18 : Display of registration certificate and Goods and Services Tax Identification Number on the name board
Rule 19 : Amendment of registration
Rule 20 : Application for cancellation of registration
Rule 21 : Registration to be cancelled in certain cases
Rule 22 : Cancellation of registration
Rule 23 : Revocation of cancellation of registration
Rule 24 : Migration of persons registered under the existing law
Rule 25 : Physical verification of business premises in certain cases
Rule 26 : Method of authentication


 

Ankita Khetan

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