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Rule 15 - Draft GST Registration Rules - Goods and Services Tax - Rule 15 - 15. (1) All applications, including reply, if any, to the notices, returns, appeals or any other document required to be submitted under these rules shall be filed electronically at the Common Portal with digital signature certificate or through e-signature as specified under Information Technology Act, 2000 (21 of 2000) or through any other mode of signature notified by the Board/Commissioner in this behalf. (2) Each do .....

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