Signing of returns requires authorised signatories or representatives; digital signatures and mandated electronic filing are permitted. Section 29 details authorised signatories for VAT returns-individuals or authorised representatives, Karta or adult family member for HUFs, principal officer for companies and local authorities, non-minor partners for firms, members for associations, trustees for trusts, and competent persons for others-and states that returns signed by unauthorised persons are treated as not furnished. The Commissioner may mandate electronic filing with digital signatures or other electronic identification for specified dealers by notification; digital signatures as defined under the Information Technology Act are treated as valid signatures under this Act.
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.
Signing of returns requires authorised signatories or representatives; digital signatures and mandated electronic filing are permitted.
Section 29 details authorised signatories for VAT returns-individuals or authorised representatives, Karta or adult family member for HUFs, principal officer for companies and local authorities, non-minor partners for firms, members for associations, trustees for trusts, and competent persons for others-and states that returns signed by unauthorised persons are treated as not furnished. The Commissioner may mandate electronic filing with digital signatures or other electronic identification for specified dealers by notification; digital signatures as defined under the Information Technology Act are treated as valid signatures under this Act.
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