RULE 26 : METHOD OF AUTHENTICATION

Rule 26 or Method of Authentication will be prominently used for the application of all forms through the GST Portal. These are some salient features of this rule.

All applications, including reply 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:

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Each document including the return furnished online shall be signed or verified through

electronic verification code-

Case	Signing authority
Individual	Individual himself
Individual ( absent from india )	Other person duly authorised by him in this behalf
Individual (mentally incapacitated)	Guardian or by any other Person competent to act on his behalf
Hindu undivided family	Karta
Hindu undivided family (karta is Absent from india )	Any other Adult member of such family
Hindu undivided family (karta is Mentally incapacitated)	Authorised signatory of such karta
Company	Chief executive officer or authorised signatory
Government or any governmental agency or local authority	Officer authorised in this behalf
Firm	By any partner
Association	Any member of the association or Authorised signatory
Trust	The trustee or any trustee or authorised signatory

All notices, certificates and orders shall be issued electronically by the proper officer authorised to issue such notices or certificates or orders. This is 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.

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