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<h1>Rule 26 of CGST Rules, 2017: Digital Signatures Required for Electronic Document Authentication; Temporary EVC Allowed in 2020-2021.</h1> Rule 26 of the Central Goods and Services Tax Rules, 2017 outlines the method of authentication for documents submitted electronically, requiring a digital signature certificate or e-signature. Registered entities under the Companies Act, 2013 must verify submissions with a digital signature, though temporary provisions allowed electronic verification codes (EVC) during specified periods in 2020 and 2021. Documents must be signed by authorized individuals, varying by entity type, such as the CEO for companies or a trustee for trusts. Notices and orders are issued electronically by authorized officers using digital signature certificates in accordance with the Information Technology Act, 2000.