Section 26(3) in Kerala 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 (Central Act 21 of 2000) or verified by any other mode of signature or verification as notified by the Commissioner in this behalf.
