Method of authentication

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....cally with digital signature certificate or through e-signature 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: ^7[****] (2) Each document including the return furnished online shall be signed or verified through electronic verification code- (a)....

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....) in the case of a firm, by any partner thereof, not being a minor or authorised signatory thereof; (f) in the case of any other association, by any member of the association or persons or authorised signatory thereof; (g) in the case of a trust, by the trustee or any trustee or authorised signatory thereof; or (h) in the case of any other person, by some person competen....

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....ation 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 registered under the provisions of the Companies Act, 2013 (18 of 2013) shall, during....

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....f 2013) shall furnish the documents or application verified through digital signature certificate. ^3[Provided further that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall, during the period from the 21st day of April, 2020 to the 30th day of September, 2020, also be allowed to furnish the return under section 39 in FORM GSTR-3B verified t....