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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Digital signatures permitted for GST registration; mandated certificates must be used, with alternative mechanisms provided in rules.</h1> Taxpayers may sign GSTN registration applications using valid digital signature certificates; if an applicant is required under other prevailing law to obtain a digital signature certificate, the registration application must be submitted using that certificate; for applicants without a digital signature certificate, the GST Registration Rules will provide alternative mechanisms for signing or authenticating the application.

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