Text
The text below is the rule as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Rules as published in the Gazette of India is the legal source.
Rule 26, verbatim (show)
Rule 26. Method of authentication. -
(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 (21 of 2000) or verified by any other mode of signature or verification as notified by the Board in this behalf:
1[Provided that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall furnish the documents or application verified through digital signature certificate.
2[Provided further that a registered person registered under the provisions of the Companies Act,2013 (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 (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).]
3[Provided also that a registered person registered under the provisions of the Companies Act, 2013(18 of 2013) shall, during the period from the 27th day of April, 2021 to the 4[31st day of October, 2021], also be allowed to furnish the return under section 39 in FORM GSTR-3B and the details of outward supplies under section 37 in FORM GSTR-1 or using invoice furnishing facility, verified through electronic verification code (EVC).]]
(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.
(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 5[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.] 1. Vide Notification No. 32/2021 - CT dated 29.08.2021 (w.e.f. 01.11.2021), all the provisos shall be omitted.
2.Substituted vide Notification No. 48/2020 - CT dated 19.06.2020 (w.e.f.27.05.2020) for "Provided further that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall, during the period from the 21st day of April, 2020 to the 30th day of June, 2020, also be allowed to furnish the return under section 39 in FORM GSTR-3B verified through electronic verification code (EVC)" which was inserted vide Notification No.38/2020-CT dated.05.05.2020 with effect from 21.04.2020.
3. Inserted vide Notification No. 07/2021-CT dated 27.04.2021.
4.Substituted vide Notification No. 32/2021 - CT dated 29.08.2021 for "31st day of August, 2021".
5.Substituted (w.e.f. 22.06.2017) vide Notification No. 7/2017-CT dated. 27.06.2017 for "specified under the provisions of the Information Technology Act, 2000 (21 of 2000)".
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.
Authentication method for submitted document 26(1), post-1-November-2021 law state
Questions to answer on the file5 questions
Signer of online-furnished document 26(2)(a)–(h)
Questions to answer on the file27 questions
Authentication of officer-issued Chapter III documents 26(3)
Questions to answer on the file6 questions
Amendment history
The CBIC text carries 4 footnotes. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Change |
|---|---|
| 2 | Substituted vide Notification No. 48/2020 - CT dated 19.06.2020 (w.e.f.27.05.2020) for "Provided further that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall, during the period from the 21st day of April, 2020 to the 30th day of June, 2020, also be allowed to furnish the return under section 39 in FORM GSTR-3B verified through electronic verification code (EVC)" which was inserted vide Notification No.38/2020-CT dated.05.05.2020 with effect from 21.04.2020.[2][3] |
| 3 | Inserted vide Notification No. 07/2021-CT dated 27.04.2021.[4] |
| 4 | Substituted vide Notification No. 32/2021 - CT dated 29.08.2021 for "31st day of August, 2021".[5] |
| 5 | Substituted (w.e.f. 22.06.2017) vide Notification No. 7/2017-CT dated. 27.06.2017 for "specified under the provisions of the Information Technology Act, 2000 (21 of 2000)".[6] |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 164 of the CGST Act, 2017 | Section 164 of the CGST Act, 2017 (1) prescribed by this provision | 164(1) "make rules for carrying out the provisions of this Act"; 26(1) "under the provisions of these rules" |
| Section 48 of the CGST Act, 2017 | this provision (2)(h) requires Section 48 of the CGST Act, 2017 | 26(2)(h) "authorised in accordance with the provisions of section 48" |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this rule, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Notifications (13)
| Number | Date | Subject |
|---|---|---|
| Notification No. 12/2024-Central Tax | 10 July 2024 | Seeks to make amendments (Amendment, 2024) to the CGST Rules, 2017. |
| Notification No. 29/2023-Central Tax | 31 July 2023 | Seeks to notify special procedure to be followed by a registered person pursuant to the directions of the Hon’ble Supreme Court in the case of Union of India v/s Filco Trade Centre Pvt. Ltd., SLP(C) No.32709-32710/2018. |
| Notification No. 32/2021-Central Tax | 29 August 2021 | Seeks to make seventh amendment (2021) to CGST Rules, 2017. |
| Notification No. 27/2021-Central Tax | 1 June 2021 | Seeks to make amendments (Fifth Amendment, 2021) to the CGST Rules, 2017. |
| Notification No. 07/2021-Central Tax | 27 April 2021 | Seeks to make second amendment (2021) to CGST Rules.. |
| Notification No. 82/2020-Central Tax | 10 November 2020 | Seeks to make the Thirteenth amendment (2020) to the CGST Rules, 2017. |
| Notification No. 48/2020-Central Tax | 19 June 2020 | seeks to make sixth amendment (2020) to CGST Rules. |
| Notification No. 38/2020-Central Tax | 5 May 2020 | Seeks to make fifth amendment (2020) to CGST Rules. amended by a later instrument |
| Notification No. 42/2019-Central Tax | 24 September 2019 | Seeks to bring rules 10, 11, 12 and 26 of the CGST (Fourth Amendment) Rules, 2019 in to force. |
| Notification No. 10/2017-Central Tax | 28 June 2017 | Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017 amended by a later instrument |
| Notification No. 11/2017-Central Tax | 28 June 2017 | Seeks to amend Notification no 6/2017-Central Tax dt 19.06.2017 |
| Notification No. 07/2017-Central Tax | 27 June 2017 | Notification No. 7/2017- Central Tax amending Notification No. 3/2017- Central Tax has been issued |
| Notification No. 06/2017-Central Tax | 19 June 2017 | Modes of verification under CGST Rules, 2017 amended by a later instrument made under this rule |
Unsettled questions
The words of Rule 26 do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.
- Does the phrase "or persons" in Rule 26(2)(f) authorise a signer beyond a member or authorised signatory of the association? The served text retains these words; no correction to "association of persons" is assumed.
See also
- Section 48 of the CGST Act, 2017: goods and services tax practitioners
- Section 164 of the CGST Act, 2017: power of Government to make rules
References
- Central Board of Indirect Taxes and Customs. "Rule 26. Method of authentication". Central Goods and Services Tax Rules, 2017, CBIC tax information portal, with amendment footnotes 1 to 4. Retrieved 17 September 2026.
- Notification No. 48/2020-Central Tax, dated 19 June 2020: seeks to make sixth amendment (2020) to CGST Rules. Cited in CBIC footnote 2.
- Notification No. 38/2020-Central Tax, dated 5 May 2020: Seeks to make fifth amendment (2020) to CGST Rules. Cited in CBIC footnote 2.
- Notification No. 07/2021-Central Tax, dated 27 April 2021: Seeks to make second amendment (2021) to CGST Rules. Cited in CBIC footnote 3.
- Notification No. 32/2021-Central Tax, dated 29 August 2021: Seeks to make seventh amendment (2021) to CGST Rules, 2017. Cited in CBIC footnote 4.
- Notification No. 07/2017-Central Tax, dated 27 June 2017: Notification No. 7/2017- Central Tax amending Notification No. 3/2017- Central Tax has been issued. Cited in CBIC footnote 5.
External links
- CGST Rules, 2017, Rule 26 on the CBIC tax information portal