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of <h1>Rule 15: Electronic GST Filings Require Digital Signatures; Specifies Authorized Signatories for Different Entities</h1> Rule 15 of the Draft GST Registration Rules outlines the method of authentication for electronic submissions. All applications, replies, notices, returns, appeals, or other required documents must be filed electronically using a digital signature certificate, e-signature, or other notified signature modes. Documents must be signed by specific authorized individuals based on the entity type, such as the individual, Karta for Hindu Undivided Families, CEO or authorized signatory for companies, and similar roles for other entities. Orders and notices are also issued electronically by authorized officers using digital signatures as specified under the Information Technology Act, 2000.
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