Verification methods: replacing digital signatures with EVC or alternate verification for GST filings, and modifying registration and form rules The amendment replaces requirements for 'digitally signed' filings with submissions 'duly signed or verified through electronic verification code' or other notified electronic signature methods; institutes deemed registration where no certificate appears on the common portal within fifteen days after furnishing required particulars and no notice is issued; adjusts cross references and offences to cover issuing invoices without supply and anti profiteering violations; and revises composition and registration forms, including substituting GSTIN for provisional ID and extending a statutory response period.
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Verification methods: replacing digital signatures with EVC or alternate verification for GST filings, and modifying registration and form rules
The amendment replaces requirements for "digitally signed" filings with submissions "duly signed or verified through electronic verification code" or other notified electronic signature methods; institutes deemed registration where no certificate appears on the common portal within fifteen days after furnishing required particulars and no notice is issued; adjusts cross references and offences to cover issuing invoices without supply and anti profiteering violations; and revises composition and registration forms, including substituting GSTIN for provisional ID and extending a statutory response period.
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