Section 26(3) in Himachal Pradesh Goods and Services Tax Rules, 2017
(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. EXN-F(10)-14/2017-Loose, dated 30.6.2017 (w.e.f. 27.6.2017).][Chapter IV] [Inserted by Notification No. EXN-F(10)-14/2017, dated 30.6.2017 (w.e.f. 27.6.2017).] Determination of Value of Supply
