TMI BlogMethod of authenticationX X X X Extracts X X X X X X X X Extracts X X X X ..... y with digital 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 regi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 in FORM GSTR-1 verified 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 su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arta is absent from India or is mentally incapacitated from attending 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) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2000 (21 of 2000). ------------- Notes:- 1. Substituted vide Not.07/2017 - Dated 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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