Method of authentication

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....y 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) in the case of ....

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....eof, 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 competent to act on his behalf, or by a person authorised in accordance w....

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....entral 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 the period from the 21st day of April, 2020 to the 30th day of June, 2020, also be allowed to furnish ....

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....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 through electronic verification code (EVC). Provided also that a registered person registered under the provisions of the Companies Ac....