Section 26(1) in Rajasthan Goods and Services Tax Rules, 2017
(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 (Central Act No. 21 of 2000) or verified by any other mode of signature or verification as notified by the Commissioner in this behalf:Provided that a registered person registered under the provisions of the Companies Act, 2013 (Central Act No. 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 (Central Act No.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 (Central Act No.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. F.12(46)FD/Tax/2017-Pt-III-195, dated 01.7.2020.]
