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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 signature in GST registration allows e-sign via Aadhaar or DSC; companies and LLPs must use DSC.</h1> Digital signature options for GSTN registration permit taxpayers to sign electronically by e-signature linked to Aadhaar or by registering a Digital Signature Certificate (DSC) with the GST portal; companies and limited liability partnerships must use DSCs, and only Level 2 and Level 3 DSC certificates are acceptable.

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