Rule 19 - Method of authentication - GST - Registration - Final Draft Rules 18-5-2017

19. 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 these rules shall be so submitted electronically with digital signature certificate or through e-signature as specified under the Information Technology Act, 2000 (21 of 2000) or verified through aadhaar based electronic verification code or through any other mode of signature or verification notified by the Board in this behalf: Provided that where the mode of authentication of any document is selected as through aadhaar based electronic verification code, such verification shall be done within two days of furnishing the said document: Provided further that a registered person registered under the Companies Act, 2013 (18 of 2013) shall furnish the documents or application verified through digital signature certificate only. (2) Each document including the return furnished online shall be signed or verified through EVC- (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; (f) in the case of any other association, by any member of the association or persons or authorised signatory; (g) in the case of a trust, by the trustee or any trustee or authorised signatory; 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 these rules 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 specified under the Information Technology Act, 2000 (21 of 2000).