Section 10(4) in The Central Goods and Services Tax Rules, 2017
(4)Every certificate of registration shall be [duly signed or verified through electronic verification code] [Substituted 'digitally signed' by Notification No. G.S.R. 644(E), dated, 27.6.2017 (w.e.f. 19.6.2017).] by the proper officer under the Act.
