Section 26: Method of authentication

Q: What does Section 26 of The Central Goods and Services Tax Rules, 2017 (GST) deal with?

Section 26 GST pertains to "Method of authentication". It is part of the The Central Goods and Services Tax Rules, 2017, a legislation enacted by the Parliament of India. Section 26 of The Central Goods and Services Tax Rules, 2017 (GST) governs method of authentication. As verified on 19 May 2026.

Q: Is Section 26 GST still in force?

Yes, Section 26 of the The Central Goods and Services Tax Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 26 GST?

धारा 26 GST is the Devanagari Hindi reference for Section 26 of the The Central Goods and Services Tax Rules, 2017. Section 26 of The Central Goods and Services Tax Rules, 2017 (GST) governs method of authentication. As verified on 19 May 2026.

Q: What is Dhara 26 GST?

Dhara 26 GST is the Roman Hindi reference for Section 26 of the The Central Goods and Services Tax Rules, 2017. "Dhara" means "Section" in Hindi. Section 26 of The Central Goods and Services Tax Rules, 2017 (GST) governs method of authentication. As verified on 19 May 2026.

Q: How to cite Section 26 of The Central Goods and Services Tax Rules, 2017?

Cite as: "Section 26, The Central Goods and Services Tax Rules, 2017 (GST)" in legal briefs. For academic writing, use the BlueBook format: The Central Goods and Services Tax Rules, 2017, § 26 (India).

Law on Tips Editorial Board

(1)

All applications, including reply, if any, to the notices, returns including the details of outward and inward supplies, appeals or any other document required to be submitted under the provisions of these rules shall be so submitted electronically 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:

Provided that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall furnish the documents or application verified through digital signature certificate.

[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 through electronic verification code (EVC).

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 May, 2020 to the 30th day of September, 2020, also be allowed to furnish the details of outward supplies under section 37 in FORM GSTR-1 verified through electronic verification code (EVC).] [Substituted by Notification No. G.S.R. 394(E), dated 19.6.2020 (w.e.f. 19.6.2017).]

[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 [31st day of August, 2021] [Inserted by Notification No. G.S.R. 292(E), dated 27.04.2021 (w.e.f. 19.6.2017).], 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 using invoice furnishing facility, verified through electronic verification code (EVC).]

(2)

Each document including the return furnished online shall be signed or verified through electronic verification code -

(a) in the case of an individual, by the individual himself or where he is absent from India, by some other person duly authorised by him in this behalf, and where the individual is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to act on his behalf;

(b) in the case of a Hindu Undivided Family, by a Karta and where the Karta 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) 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 competent to act on his behalf, or by a person authorised in accordance with the provisions of section 48.

(3)

All notices, certificates and orders under the provisions of this Chapter shall be issued electronically by the proper officer or any other officer authorised to issue such notices or certificates or orders, through 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.] [Substituted 'specified under the provisions of the Information Technology Act, 2000 (21 of 2000)' by Notification No. G.S.R. 644(E), dated, 27.6.2017 (w.e.f. 19.6.2017).]

[Chapter IV] [Inserted 'Chapter IV, Chapter V, Chapter VI, Chapter VII, Chapter VIII, Chapter IX, Chapter X, Chapter XI, Chapter XII, Chapter XIII, Chapter XIV, Chapter XV, Chapter XVI' by Notification No. G.S.R. 663(E), dated 28.6.2017 (w.e.f. 19.6.2017).] Determination of Value of Supply