Method of authentication

In force From 22 Jun 2017 Act G.S.R. 610(E) of 2017 As on 10 Oct 2026

Act G.S.R. 610(E) of 2017 Ministry Finance Enacted 19 Jun 2017 In force 22 Jun 2017

Rule 26 of the Central Goods and Services Tax Rules, 2017 deals with method of authentication. 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-sig The Act came into force on 22 Jun 2017.

(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: 1 [ 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. 2 [ Provided further that a registered person registered under the provisions of the Companies Act,2013 (18 of 2013) shall, during the period from the 21 st day of April, 2020 to the 30 th 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 27 th day of May, 2020 to the 30 th 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).] 3 [ 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 4 [31st 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).]] (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 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 5 [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.Substituted vide Notification No. 48/2020 - CT dated 19.06.2020 (w.e.f.27.05.2020) for "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)" which was inserted vide Notification No.38/2020 -CT dated.05.05.2020 with effect from 21.04.2020. 4.Substituted vide Notification No. 32/2021 - CT dated 29.08.2021 for "31st day of August, 2021". 5.Substituted (w.e.f. 22.06.2017) vide Notification No. 7/2017 -CT dated. 27.06.2017 for "specified under the provisions of the Information Technology Act, 2000 (21 of 2000)". 1 [ CHAPTER IV DETERMINATION OF VALUE OF SUPPLY
Amendment notes
1. Vide Notification No. 32/2021 - CT dated 29.08.2021 (w.e.f. 01.11.2021), all the provisos shall be omitted.
3. Inserted vide Notification No. 07/2021 -CT dated 27.04.2021.
1. Inserted (w.e.f. 01.07.2017) by notification No. 10/2017-C.T., dated 28.06.2017.
Rule 26, The Central Goods and Services Tax Rules, 2017 (Act G.S.R. 610(E) of 2017).

Cross-references

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Questions about Rule 26

What does Rule 26 of the Central Goods and Services Tax Rules deal with?

Rule 26 of the Central Goods and Services Tax Rules is headed "Method of authentication". 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-sig

How do I find court cases under Rule 26 of the Central Goods and Services Tax Rules?

In judgments and charge sheets this rule is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Rules 2017 26, rule 26 CGST Rules 2017, rule 26 of the Central Goods and Services Tax Rules. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Rule 26 of the Central Goods and Services Tax Rules, and has it changed?

Its own text turns on rule 37 (Reversal of input tax credit in the case of non-payment of consideration), rule 39 (Procedure for distribution of input tax credit by Input Service Distributor), rule 48 (Manner of issuing invoice), so none of them can safely be read on its own.

When did Rule 26 of the Central Goods and Services Tax Rules come into force?

Rule 26 of the Central Goods and Services Tax Rules, cited as CGST Rules 2017 26, came into force on 22 Jun 2017, having been enacted on 19 Jun 2017. It is in force as at the date shown on this page.

Other rules of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Parsed from the consolidated PDF published by CBIC at taxinformation.cbic.gov.in. The provision list against which this parse was checked comes from the same portal, so a rule the document omits is still recorded. This page is not a substitute for legal advice.