Electronic verification of signatures enables registration certificates and filings to be validated, altering signature and deemed registration procedures. The Jharkhand GST Rules, 2017 are amended to permit filings and certificates to be 'duly signed or verified through electronic verification code' or via e signature or other notified modes, and to create a deemed registration if a registration certificate is not made available on the common portal within fifteen days after furnishing prescribed information and no notice has been issued; several rule cross references and form entries (including CMP 04, CMP 07, REG 12 and REG 25) are also revised accordingly.
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Provisions expressly mentioned in the judgment/order text.
Electronic verification of signatures enables registration certificates and filings to be validated, altering signature and deemed registration procedures.
The Jharkhand GST Rules, 2017 are amended to permit filings and certificates to be "duly signed or verified through electronic verification code" or via e signature or other notified modes, and to create a deemed registration if a registration certificate is not made available on the common portal within fifteen days after furnishing prescribed information and no notice has been issued; several rule cross references and form entries (including CMP 04, CMP 07, REG 12 and REG 25) are also revised accordingly.
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