(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 1[State Government| in this behalf:
2[—k—k—k—k] 1 These word were substituted for the word “Board” by Notification No. MGST-1017/C.R. 100(1)/ Taxation-1 (First Amendment-2017), dated 29 June 2017, (w.e.f. 2274 June 2017).
2 These provisos were omitted by Notification No.GST-1021/C.R.84/ Taxation-1 (Notification No.32/2021 Seventh Amendment 2021) dated 20th September 2021 (w.e.f. 1.11.2021). Before omission these provisos were read as under:
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) :
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).]
** [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 **[31% day of October,2021], 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).]
* This proviso was inserted by Notification No.GST-1020/C.R.48/Taxation-1 (Notification No.38/2020 Fifth Amendment 2020) dated 13th May 2020 (w.e.f.21.04.2020) and again this proviso was substituted by Notification No.GST- 1020/C.R.-63/ Tsxation-1 (Notification No.48/2020 Sixth Amendment 2020) dated 1st July 2020, (w.e.f.27® May 2020) Prior to substitution this proviso read as under:
“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 June, 2020, also be allowed to furnish the return under section 39 in FORM GSTR-3B verified through electronic verification code (EVC).” ./ Taxation-1 (Notification No.07/2021 Second 54
(2) 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;
(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;
+++ These figures, letters and words were substituted for the figures, letters and words “+*31% day of August,2021” by Notification No.GST-1021/C.R.84/ Taxation-1 (Notification No.32/2021 Seventh Amendment 2021) dated 20th September 2021 (w.e.f.29.08.2021) — ++++ The figures, letters and words “31= day of August,2021” were substituted for the figures, letters and words “31+ day of May,2021” by Notification No.GST-1021/C.R.58/Taxation-1 (Notification No.27/2021 Fifth Amendment 2021) dated 9th June 2021 (w.e.f.1.06.2021) 55
(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 48.
(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 State Government in this behalf.]
2 [Chapter IV Determination of Value of Supply