Electronic verification in GST rules allows deemed registration and broader signature modes for filings and registration. Amendments to the Gujarat GST Rules substitute alternative authentication methods, allowing records to be duly signed or verified through electronic verification code or e-signature and other Board-notified modes; provide that registration is deemed granted if a certificate is not made available on the common portal within fifteen days and no notice is issued, and require the certificate, duly signed or electronically verified, to be published on the portal; and revise form entries and timelines for composition and registration documents.
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.
Electronic verification in GST rules allows deemed registration and broader signature modes for filings and registration.
Amendments to the Gujarat GST Rules substitute alternative authentication methods, allowing records to be duly signed or verified through electronic verification code or e-signature and other Board-notified modes; provide that registration is deemed granted if a certificate is not made available on the common portal within fifteen days and no notice is issued, and require the certificate, duly signed or electronically verified, to be published on the portal; and revise form entries and timelines for composition and registration documents.
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