Electronic verification for GST filings enables alternative signature methods and deemed registration if portal delays persist. The amendment revises signature and verification requirements to allow documents to be duly signed or verified through electronic verification code or e signature or other Board notified modes, introduces a deemed registration where the certificate is not made available on the common portal within fifteen days and no notice is issued, corrects rule cross references, deletes specified provisos, and updates several forms including composition category entries, a cross reference correction in CMP 07, an extended compliance period in REG 12, and label changes in REG 25.
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Electronic verification for GST filings enables alternative signature methods and deemed registration if portal delays persist.
The amendment revises signature and verification requirements to allow documents to be duly signed or verified through electronic verification code or e signature or other Board notified modes, introduces a deemed registration where the certificate is not made available on the common portal within fifteen days and no notice is issued, corrects rule cross references, deletes specified provisos, and updates several forms including composition category entries, a cross reference correction in CMP 07, an extended compliance period in REG 12, and label changes in REG 25.
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