Method of Authentication under GST – Rule 26

Rule 26 of the Central Goods and Service Tax Act 2017, as passed by the Lok Sabha, states that:

1. All applications to the notices, including replies if any, return along with the details of outward supplies and inward supplies, appeals or any other record/document that needs to be submitted as per the provisions of these rules must be submitted electronically via digital signature or certificate or e-signature, as per the provisions specified under the Information technology Act, 2000 or as notified by the Board in this behalf, by verifying by any other mode of signature or verification.
2. Each and every document including the return that is furnished online must be signed or verified through an electronic verification code-

1. Regarding the individual, by an individual himself or in the case where the individual is absent from India, then by some other person on his behalf, who is duly authorized by him and where the individual is mentally incapacitated and is unable to attend to his affairs, then in that case, by his guardian or any other person competent enough to act on his behalf;
2. Regarding the Hindu Undivided Family (HUF), by a Karta and in the case where the Karta is absent from India or is mentally Incapacitated to attend to his affairs, then by any other adult member of the Family or the person who the Karta duly authorizes to act on his behalf.
3. by the chief executive officer or duly authorized signatory, in the case of a Company;
4. by an officer duly authorized in the case of a government or local authority or any Governmental agency;
5. By any partner who is not a minor or duly authorized signatory in the case of a Firm;
6. By any Trustee or any other Trustee or authorized signatory, in the case of a Trust
7. By any member of the association or person or any authorized signatory, in the case of any other association;
8. In case of any other Person, by the person competent to act on his behalf, or by the person authorized as per the provisions of this section.

3. All notices, certificates and orders under the provisions of this Chapter shall be issued electronically by the proper officer or any other officer authorized to issue such notices or certificates or orders, through a digital signature certificate