Electronic authentication for GST filings requires digital signatures, e-signatures, or notified verification modes for documents and notices.

Electronic submission and authentication are prescribed for GST applications, replies to notices, returns, appeals, and other required documents by digital signature certificate, e-signature, or other notified mode of verification. Online documents may also be authenticated through electronic verification code according to the category of person furnishing them, including individual, Hindu undivided family, company, Government body, firm, association, trust, or other person acting through an authorised or competent representative. Notices, certificates, and orders are issued electronically through digital signature certificate, e-signature, or other notified verification.

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