CGST Rule 26: Methods of Authentication/ Verification of e-filed documents

Provisions under Rule 26 of CGST Rules, 2017 relating to “Methods of Authentication/ Modes of Verification of e-filed documents”:

CGST Rule 26: Method of authentication (Chapter III: Registration Rules) [*1]

(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. [Refer Note 9]

(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.

(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 [*2].

Notes (History of Amendments in Bare Text):

1. CGST Rule 26 introduced vide Notification 3/2017, effective 22/06/2017.

2. In sub-rule (3), the text “specified under the provisions of the Information Technology Act, 2000 (21 of 2000)” substituted with the text “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” from 22/06/2017 vide Notification 7/2017.

3. In sub-rule (1), second proviso inserted from 21/04/2020 vide Notification 38/2020. [*4]

4. In sub-rule (1), second proviso substituted from 27/05/2020 vide Notification 48/2020. Please refer Notification 38/2020 for text thereof before substitution. [*9]

5. In sub-rule (1), third proviso inserted from 27/05/2020 vide Notification 48/2020. [*9]

6. In sub-rule (1), fourth proviso inserted from 27/04/2021 vide Notification 7/2021. [*9]

7. In Fourth Proviso to Sub-rule (1), the text ’31st day of May, 2021′ substituted with the text ’31st day of August, 2021′ from 31/05/2021 vide Notification 27/2021. [*9]

8. In Fourth Proviso to Sub-rule (1), the text ’31st day of August, 2021′ substituted with the text ’31st day of October, 2021′ from 29/08/2021 vide Notification 32/2021. [*9]

9. In Sub-rule (1), all the four provisos omitted from 01/11/2021 vide Notification 32/2021. Text thereof before substitution:

“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). [*3&4]

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). [*5]

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 [*7&8], 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).” [*6]