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 otherdocument required to be submitted under the provisions of these rules shall be sosubmitted electronically with digital signature certificate or through e-signature as specified under the provisions of the Information Technology Act, 2000 (21 of 2000) orverified by any other mode of signature or verification as notified by the Board in thisbehalf: Provided that a registered person registered under the provisions of the CompaniesAct, 2013 (18 of 2013) shall furnish the documents or application verified through digitalsignature certificate. (2) Each document including the return furnished online shall be signed or verifiedthrough electronic verification code-

(a) in the case of an individual, by the individual himself or where he is absent fromIndia, by some other person duly authorised by him in this behalf, and where theindividual is mentally incapacitated from attending to his affairs, by his guardian or byany other person competent to act on his behalf;

(b) in the case of a Hindu Undivided Family, by a Karta and where the Karta isabsent from India or is mentally incapacitated from attending to his affairs, by any otheradult 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 signatorythereof;

(d) in the case of a Government or any Governmental agency or local authority, byan officer authorised in this behalf;

(e) in the case of a firm, by any partner thereof, not being a minor or authorisedsignatory thereof;

(f) in the case of any other association, by any member of the association or personsor authorised signatory thereof;

(g) in the case of a trust, by the trustee or any trustee or authorised signatorythereof; 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 issuedelectronically by the proper officer or any other officer authorised to issue such notices orcertificates or orders, through digital signature certificate or through E-signature asspecified under the provisions of the Information Technology Act, 2000 (21 of 2000) orverified by any other mode of signature or verification as notified by the Board in thisbehalf.

---

CHAPTER III

REGISTRATION

Chapter IIIof CGST Rules, 2017 consists of nineteen rules relating toREGISTRATIONRULES 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 atsource Rule 13 :Grant of registration to non-resident taxable person Rule 14 :Grant of registration to a person supplying online information and database accessor retrieval services from a place outside India to anon-taxable online recipient Rule 15 :Extension in period of operation by casual taxable person and non-resident taxableperson 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 IdentificationNumber 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

---