How to Authenticate GST Registration Application

Rule- 26 of CGST rules 2017

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:

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.

• Each doc­u­ment includ­ing the return fur­nished online shall be signed or ver­i­fied through elec­tron­ic ver­i­fi­ca­tion code- 
  • 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;

• 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;
• in the case of a com­pa­ny, by the chief exec­u­tive offi­cer or autho­rised sig­na­to­ry thereof;
• in the case of a Gov­ern­ment or any Gov­ern­men­tal agency or local author­i­ty, by an offi­cer autho­rised in this behalf;
• in the case of a firm, by any part­ner there­of, not being a minor or autho­rised sig­na­to­ry thereof;
• in the case of any oth­er asso­ci­a­tion, by any mem­ber of the asso­ci­a­tion or per­sons or autho­rised sig­na­to­ry thereof;
• in the case of a trust, by the trustee or any trustee or autho­rised sig­na­to­ry thereof;

or

• 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.

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 by any oth­er mode of sig­na­ture or ver­i­fi­ca­tion as noti­fied by the Board in this behalf.