Electronic verification replaces strict digital signature requirements, enabling deemed registration if portal certificate is not issued timely. Amendments permit electronic verification alternatives to digital signatures and e-signature recognition, introduce deemed registration where a certificate is not issued on the common portal within the prescribed period, extend certain registration timelines and revise prescribed GST forms to update terminology, composition levy categories, and compliance-related entries, and correct internal cross-references within the Rules under the rulemaking authority of the enabling GST statute.
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Provisions expressly mentioned in the judgment/order text.
Electronic verification replaces strict digital signature requirements, enabling deemed registration if portal certificate is not issued timely.
Amendments permit electronic verification alternatives to digital signatures and e-signature recognition, introduce deemed registration where a certificate is not issued on the common portal within the prescribed period, extend certain registration timelines and revise prescribed GST forms to update terminology, composition levy categories, and compliance-related entries, and correct internal cross-references within the Rules under the rulemaking authority of the enabling GST statute.
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