Digital signatures permitted for GST registration; mandated certificates must be used, with alternative mechanisms provided in rules. 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.
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.
Digital signatures permitted for GST registration; mandated certificates must be used, with alternative mechanisms provided in rules.
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.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
