Electronic verification code acceptance permits duly signed filings and triggers deemed registration when certificate is not provided on portal. Amendments require FORM GST ITC-03 and FORM GST ITC-01 in place of generic form references, allow filings to be duly signed or verified through an electronic verification code or other notified modes, and substitute a specific cross-reference to sub-rule (2) of rule 8. A deemed-registration provision is inserted: if a registration certificate is not available on the common portal within fifteen days after prescribed information is furnished and no notice is issued, registration is deemed granted and the certificate shall be made available duly signed or verified through electronic verification code. Rule 26(1) substitutes 'State Government' for 'Board' and permits e-signature or other notified verification modes.
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 code acceptance permits duly signed filings and triggers deemed registration when certificate is not provided on portal.
Amendments require FORM GST ITC-03 and FORM GST ITC-01 in place of generic form references, allow filings to be duly signed or verified through an electronic verification code or other notified modes, and substitute a specific cross-reference to sub-rule (2) of rule 8. A deemed-registration provision is inserted: if a registration certificate is not available on the common portal within fifteen days after prescribed information is furnished and no notice is issued, registration is deemed granted and the certificate shall be made available duly signed or verified through electronic verification code. Rule 26(1) substitutes 'State Government' for 'Board' and permits e-signature or other notified verification modes.
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