Method of authentication

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....tal signature certificate or through e-signature as 1[or through esignature as specified under the provisions of the Information Technology Act, 2000 (21 of 2000) or verified by any other mode of signature or verification as notified by the Board in this behalf.] or verified by any other mode of signature or verification as notified by the Board in this behalf: Provided that a registered person ....

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....ied through electronic verification code (EVC).] 4[Provided also that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall, during the period from the 27th day of April, 2021 to the 6[31st day of October, 2021], also be allowed to furnish the return under section 39 in FORM GSTR-3B and the details of outward supplies under section 37 in FORM GSTR-1 or....

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....ing to his affairs, by any other adult member of such family or by the authorised signatory of such Karta; (c) in the case of a company, by the chief executive officer or authorised signatory thereof; (d) in the case of a Government or any Governmental agency or local authority, by an officer authorised in this behalf; (e) in the case of a firm, by any partner thereof, not being a minor or auth....

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....ed 27-6-2017, before it was read as, " specified under the provisions of the Information Technology Act, 2000 (21 of 2000) " 2. Inserted vide NOTIFICATION No. 38/2020-Central Tax dated 05-05-2020 w.e.f. 21-04-2020 3. Substituted vide NOTIFICATION No. 48/2020 - Central Tax dated 19-06-2020 w.e.f. 27-05-2020 before it was read as "2[Provided further that a registered person registe....