https://www.taxtmi.com/article/detailed?id=17436 GST electronic authentication requires use of the prescribed verification mode and identification of the authorised signatory. Digital signatures, e-signatures, and Electronic Verification Codes are distinct mechanisms, while scanned signatures, typed names, portal access, and service do not by themselves establish document authentication. Departmental notices and orders must be attributable to the issuing officer through the applicable statutory method. An unsigned annexure may nevertheless form part of a digitally authenticated order when expressly incorporated. Electronic record admissibility remains distinct from authentication, proof, and substantive correctness. en-us Mon, 21 Sep 2026 08:57:34 +0530 Mon, 21 Sep 2026 08:57:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17436 GST electronic authentication requires use of the prescribed verification mode and identification of the authorised signatory. Digital signatures, e-signatures, and Electronic Verification Codes are distinct mechanisms, while scanned signatures, typed names, portal access, and service do not by themselves establish document authentication. Departmental notices and orders must be attributable to the issuing officer through the applicable statutory method. An unsigned annexure may nevertheless form part of a digitally authenticated order when expressly incorporated. Electronic record admissibility remains distinct from authentication, proof, and substantive correctness. Articles Goods and Services Tax - GST Mon, 21 Sep 2026 08:57:34 +0530 https://www.taxtmi.com/article/detailed?id=17436