Section 26(2) in The Central Goods and Services Tax Rules, 2017
(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.
