Electronic verification for GST filings enables EVC and e signature use, and grants deemed registration where certificate not issued. The amendment broadens acceptable verification and signature modes to include duly signed filings or verification by electronic verification code (EVC), e signature and other notified modes; establishes deemed registration where a certificate is not made available or notice not issued within the statutory period; substitutes 'GSTIN' for 'Provisional ID'; extends certain registration timeframes in forms; and clarifies composition levy categories and cross references in the Rules.
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Electronic verification for GST filings enables EVC and e signature use, and grants deemed registration where certificate not issued.
The amendment broadens acceptable verification and signature modes to include duly signed filings or verification by electronic verification code (EVC), e signature and other notified modes; establishes deemed registration where a certificate is not made available or notice not issued within the statutory period; substitutes "GSTIN" for "Provisional ID"; extends certain registration timeframes in forms; and clarifies composition levy categories and cross references in the Rules.
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