Rule

Description

8.

Application for registration

(1)

Every
person, other than a non-resident taxable person, a person required to deduct
tax at source under section 51, a person required to collect tax at source u/s
52 and a person supplying online information and database access or retrieval
services from a place outside India to a non-taxable online recipient
referred to in section 14 of the IGST Act, 2017 who is liable to be
registered u/s 25(1) and every person seeking registration u/s 25 (3)
(hereafter in this Chapter referred to as “the applicant”) shall, before
applying for registration, declare his Permanent Account Number, mobile
number, e-mail address, State or Union territory in Part A of FORM GST REG-01 on the common portal,
either directly or through a Facilitation Centre notified by the Commissioner:

Provided
that a person having a unit(s) in a SEZ or being a SEZ developer shall make a
separate application for registration as a business vertical distinct from
his other units located outside the SEZ:

Provided
further that every person being an Input Service Distributor shall make a
separate application for registration as such Input Service Distributor.

(2)

a)   
The
PAN shall be validated online by the common portal from the database
maintained by the Central Board of Direct Taxes.

b)   
The
mobile number declared under sub-rule (1) shall be verified through a one-
time password sent to the said mobile number; and

c)   
The
e-mail address declared under sub-rule (1) shall be verified through a
separate one-time password sent to the said e-mail address.

(3)

On successful
verification of the Permanent Account Number, mobile number and e-mail
address, a temporary reference number shall be generated and communicated to
the applicant on the said mobile number and e-mail address.

(4)

Using
the reference number generated under sub-rule (3), the applicant shall
electronically submit an application in Part B of FORM GST REG-01, duly signed or verified through electronic
verification code, along with the documents specified in the said Form at the
common portal, either directly or through a Facilitation Centre notified by
the Commissioner.

(5)

On
receipt of an application under sub-rule (4), an acknowledgement shall be
issued electronically to the applicant in FORM GST REG-02.

(6)

A
person applying for registration as a casual taxable person shall be given a
temporary reference number by the common portal for making advance deposit of
tax in accordance with the provisions of section 27 and the acknowledgement
under sub-rule (5) shall be issued electronically only after the said
deposit.

9.

Verification of the application and approval

(1)

The
application shall be forwarded to the proper officer who shall examine the
application and the accompanying documents and if the same are found to be in
order, approve the grant of registration to the applicant within a period of
three working days from the date of submission of the application.

(2)

Where
the application submitted under rule 8 is found to be deficient, either in
terms of any information or any document required to be furnished under the
said rule, or where the proper officer requires any clarification with regard
to any information provided in the application or documents furnished
therewith, he may issue a notice to the applicant electronically in FORM GST REG-03 within a period of
three working days from the date of submission of the application and the
applicant shall furnish such clarification, information or documents
electronically, in FORM GST REG-04,
within a period of seven working days from the date of the receipt of such
notice.

Explanation.-
For the purposes of this sub-rule, the expression “clarification” includes
modification or correction of particulars declared in the application for
registration, other than Permanent Account Number, State, mobile number and
e-mail address declared in Part A of FORM
GST REG-01
.

(3)

Where
the proper officer is satisfied with the clarification, information or
documents furnished by the applicant, he may approve the grant of
registration to the applicant within a period of seven working days from the
date of the receipt of such clarification or information or documents.

(4)

Where
no reply is furnished by the applicant in response to the notice issued under
sub-rule (2) or where the proper officer is not satisfied with the clarification,
information or documents furnished, he shall, for reasons to be recorded in
writing, reject such application and inform the applicant electronically in FORM GST REG-05.

(5)

If
the proper officer fails to take any action, –

a)   
within
a period of 3 working days from the date of submission of the application

b)   
within
a period of 7 working days from the date of the receipt of the clarification,
information or documents furnished by the applicant under sub-rule (2),

the
application for grant of registration shall be deemed to have been approved.

10.

Issue of registration certificate

(1)

Subject
to the provisions of sub-section (12) of section 25, where the application
for grant of registration has been approved under rule 9, a certificate of
registration in FORM GST REG-06
showing the principal place of business and additional place or places of
business shall be made available to the applicant on the common portal and a
Goods and Services Tax Identification Number shall be assigned subject to the
following characters, namely:-

a)   
two
characters for the State code;

b)   
ten
characters for the Permanent Account Number or the Tax Deduction and
Collection Account Number;

c)   
two
characters for the entity code; and

d)   
one
checksum character.

(2)

The
registration shall be effective from the date on which the person becomes
liable to registration where the application for registration has been
submitted within a period of thirty days from such date.

(3)

Where
an application for registration has been submitted by the applicant after the
expiry of thirty days from the date of his becoming liable to registration,
the effective date of registration shall be the date of the grant of
registration under sub-rule (1) or sub-rule or sub-rule (5) of rule 9.

(4)

Every
certificate of registration shall be duly signed or verified through
electronic verification code by the proper officer under the Act.

(5)

Where
the registration has been granted under sub-rule (5) of rule 9, the applicant
shall be communicated the registration number, and the certificate of
registration under sub-rule (1), duly signed or verified through electronic
verification code, shall be made available to him on the common portal,
within a period of three days after the expiry of the period specified in
sub-rule (5) of rule 9.

11.

Separate registration for multiple business verticals within a
State or a Union territory

(1)

Any
person having multiple business verticals within a State or a Union
territory, requiring a separate registration for any of its business
verticals under sub-section (2) of section 25 shall be granted separate
registration in respect of each of the verticals subject to the following
conditions, namely:-

a)   
such
person has more than one business vertical as defined in clause (18) of
section 2;

b)   
the
business vertical of a taxable person shall not be granted registration to
pay tax under section 10 if any one of the other business verticals of the
same person is paying tax under section 9;

c)   
all
separately registered business verticals of such person shall pay tax under
the Act on supply of goods or services or both made to another registered
business vertical of such person and issue a tax invoice for such supply.

Explanation.-
For the purposes of clause (b), it is hereby clarified that where any business
vertical of a registered person that has been granted a separate registration
becomes ineligible to pay tax under section 10, all other business verticals
of the said person shall become ineligible to pay tax under the said section.

(2)

A
registered person eligible to obtain separate registration for business
verticals may submit a separate application in FORM GST REG-01 in respect of each such vertical.

(3)

The
provisions of rule 9 and rule 10 relating to the verification and the grant
of registration shall, mutatis mutandis, apply to an application submitted
under this rule.

12.

Grant of registration to persons required to deduct TDS or to
collect TCS

(1)

Any
person required to deduct tax in accordance with the provisions of section 51
or a person required to collect tax at source in accordance with the
provisions of section 52 shall electronically submit an application, duly
signed or verified through electronic verification code, in FORM GST REG-07 for the grant of
registration through the common portal, either directly or through a
Facilitation Centre notified by the Commissioner.

(2)

The
proper officer may grant registration after due verification and issue a
certificate of registration in FORM
GST REG-06
within a period of three working days from the date of
submission of the application.

(3)

Where,
upon an enquiry or pursuant to any other proceeding under the Act, the proper
officer is satisfied that a person to whom a certificate of registration in FORM GST REG- 06 has been issued is
no longer liable to deduct tax at source under section 51 or collect tax at
source under section 52, the said officer may cancel the registration issued
under sub- rule (2) and such cancellation shall be communicated to the said
person electronically in FORM GST
REG-08
:

Provided
that the proper officer shall follow the procedure as provided in rule 22 for
the cancellation of registration.

13.

Grant of registration to non-resident taxable person

(1)

A
non-resident taxable person shall electronically submit an application, along
with a self-attested copy of his valid passport, for registration, duly
signed or verified through electronic verification code, in FORM GST REG-09, at least five days
prior to the commencement of business at the common portal either directly or
through a Facilitation Centre notified by the Commissioner:

Provided
that in the case of a business entity incorporated or established outside
India, the application for registration shall be submitted along with its tax
identification number or unique number on the basis of which the entity is
identified by the Government of that country or its Permanent Account Number,
if available.

(2)

A
person applying for registration as a non-resident taxable person shall be
given a temporary reference number by the common portal for making an advance
deposit of tax in accordance with the provisions of section 27 and the
acknowledgement under sub-rule (5) of rule 8 shall be issued electronically
only after the said deposit in his electronic cash ledger.

(3)

The
provisions of rule 9 and rule 10 relating to the verification and the grant
of registration shall, mutatis mutandis, apply to an application submitted
under this rule.

(4)

The
application for registration made by a non-resident taxable person shall be
duly signed or verified through electronic verification code by his
authorised signatory who shall be a person resident in India having a valid
Permanent Account Number.

14.

Grant of registration to a person supplying online information
and database access or retrieval services from a place outside India to a
non-taxable online recipient

(1)

Any
person supplying online information and database access or retrieval services
from a place outside India to a non-taxable online recipient shall
electronically submit an application for registration, duly signed or
verified through electronic verification code, in FORM GST REG-10, at the common portal, either directly or through
a Facilitation Centre notified by the Commissioner.

(2)

The
applicant referred to in sub-rule (1) shall be granted registration, in FORM GST REG-06, subject to such
conditions and restrictions and by such officer as may be notified by the
Central Government on the recommendations of the Council.

15.

Extension in period of operation by casual taxable person and
non-resident taxable person

(1)

Where
a registered casual taxable person or a non-resident taxable person intends
to extend the period of registration indicated in his application of
registration, an application in FORM
GST REG-11
shall be submitted electronically through the common portal,
either directly or through a Facilitation Centre notified by the
Commissioner, by such person before the end of the validity of registration
granted to him.

(2)

The
application under sub-rule (1) shall be acknowledged only on payment of the
amount specified in sub-section (2) of section 27.

16.

Suo moto registration

(1)

Where,
pursuant to any survey, enquiry, inspection, search or any other proceedings
under the Act, the proper officer finds that a person liable to registration
under the Act has failed to apply for such registration, such officer may
register the said person on a temporary basis and issue an order in FORM GST REG- 12.

(2)

The
registration granted under sub-rule (1) shall be effective from the date of
such order granting registration.

(3)

Every
person to whom a temporary registration has been granted under sub-rule (1)
shall, within a period of ninety days from the date of the grant of such
registration, submit an application for registration in the form and manner
provided in rule 8 or rule 12:

Provided
that where the said person has filed an appeal against the grant of temporary
registration, in such case, the application for registration shall be
submitted within a period of thirty days from the date of the issuance of the
order upholding the liability to registration by the Appellate Authority.

(4)

The
provisions of rule 9 and rule 10 relating to verification and the issue of
the certificate of registration shall, mutatis mutandis, apply to an
application submitted under sub-rule (3).

(5)

The
GST Identification Number assigned, pursuant to the verification under
sub-rule (4), shall be effective from the date of the order granting
registration under sub-rule (1).

17.

Assignment of Unique Identity Number to certain special
entities

(1)

Every
person required to be granted a Unique Identity Number in accordance with the
provisions of sub- section (9) of section 25 may submit an application
electronically in FORM GST REG- 13,
duly signed or verified through electronic verification code, in the manner
specified in rule 8 at the common portal, either directly or through a
Facilitation Centre notified by the Commissioner.

(1A)

The
Unique Identity Number granted under sub-rule (1) to a person under clause
(a) of sub-section (9) of section 25 shall be applicable to the territory of
India.
[Notification No. 75/2017]

(2)

The
proper officer may, upon submission of an application in FORM GST REG-13 or after filling up the said form or after
receiving a recommendation from the Ministry of External Affairs, Govt. of
India,
[Notification No. 22/2017] assign a Unique
Identity Number to the said person and issue a certificate in FORM GST REG-06 within a period of
three working days from the date of the submission of the application.

18.

Display of registration certificate and Goods and Services Tax
Identification Number on the name board

(1)

Every
registered person shall display his certificate of registration in a
prominent location at his principal place of business and at every additional
place or places of business.

(2)

Every
registered person shall display his Goods and Services Tax Identification
Number on the name board exhibited at the entry of his principal place of
business and at every additional place or places of business.

19.

Amendment of registration

(1)

Where
there is any change in any of the particulars furnished in the application
for registration in FORM GST REG-01
or FORM GST REG-07 or FORM GST REG-09 or FORM GST REG-10 or for Unique
Identity Number in FORM GST-REG-13,
either at the time of obtaining registration or Unique Identity Number or as
amended from time to time, the registered person shall, within a period of
fifteen days of such change, submit an application, duly signed or verified
through electronic verification code, electronically in FORM GST REG-14, along with the documents relating to such change
at the common portal, either directly or through a Facilitation Centre
notified by the Commissioner:

Provided
that – (a) where the change relates to,-

(i)  
legal
name of business;

(ii) 
address
of the principal place of business or any additional place(s) of business; or

(iii) addition, deletion or retirement of partners or directors,
Karta, Managing Committee, Board of Trustees, Chief Executive Officer or
equivalent, responsible for the day to day affairs of the business,-

which
does not warrant cancellation of registration under section 29, the proper
officer shall, after due verification, approve the amendment within a period
of fifteen working days from the date of the receipt of the application in FORM GST REG-14 and issue an order in
FORM GST REG-15 electronically and
such amendment shall take effect from the date of the occurrence of the event
warranting such amendment;

(b) the
change relating to sub-clause (i) and sub-clause (iii) of clause (a) in any
State or Union territory shall be applicable for all registrations of the
registered person obtained under the provisions of this Chapter on the same
Permanent Account Number;

(c) where
the change relates to any particulars other than those specified in clause
(a), the certificate of registration shall stand amended upon submission of
the application in FORM GST REG- 14
on the common portal;

(d) where
a change in the constitution of any business results in the change of the
Permanent Account Number of a registered person, the said person shall apply
for fresh registration in FORM GST
REG-01
:

Provided
further that any change in the mobile number or e-mail address of the
authorised signatory submitted under this rule, as amended from time to time,
shall be carried out only after online verification through the common portal
in the manner provided under sub-rule (2) of rule 8.

(1A)

Notwithstanding
anything contained in sub-rule (1), any particular of the application for
registration shall not stand amended with effect from a date earlier than the
date of submission of the application in FORM
GST REG-14
on the common portal except with the order of the Commissioner
for reasons to be recorded in writing and subject to such conditions as the
Commissioner may, in the said order, specify.
[Notification No. 75/2017]

(2)

Where
the proper officer is of the opinion that the amendment sought under sub-rule
(1) is either not warranted or the documents furnished therewith are
incomplete or incorrect, he may, within a period of fifteen working days from
the date of the receipt of the application in FORM GST REG-14, serve a notice in FORM GST REG-03, requiring the registered person to show cause,
within a period of seven working days of the service of the said notice, as
to why the application submitted under sub-rule (1) shall not be rejected.

(3)

The
registered person shall furnish a reply to the notice to show cause, issued
under sub-rule (2), in FORM GST REG-04,
within a period of seven working days from the date of the service of the
said notice.

(4)

Where
the reply furnished under sub-rule (3) is found to be not satisfactory or
where no reply is furnished in response to the notice issued under sub-rule
(2) within the period prescribed in sub-rule (3), the proper officer shall
reject the application submitted under sub-rule (1) and pass an order in FORM GST REG -05.

(5)

If the
proper officer fails to take any action,-

a)   
within
a period of fifteen working days from the date of submission of the
application, or

b)   
within
a period of seven working days from the date of the receipt of the reply to
the notice to show cause under sub-rule (3),

the
certificate of registration shall stand amended to the extent applied for and
the amended certificate shall be made available to the registered person on
the common portal.

20.

Application for cancellation of registration

 

A
registered person, other than a person to whom a registration has been
granted under rule 12 or a person to whom a Unique Identity Number has been
granted under rule 17, seeking cancellation of his registration under
sub-section (1) of section 29 shall electronically submit an application in FORM GST REG-16, including therein
the details of inputs held in stock or inputs contained in semi-finished or
finished goods held in stock and of capital goods held in stock on the date
from which the cancellation of registration is sought, liability thereon, the
details of the payment, if any, made against such liability and may furnish,
along with the application, relevant documents in support thereof, at the
common portal within a period of thirty days of the occurrence of the event
warranting the cancellation, either directly or through a Facilitation Centre
notified by the Commissioner.

21.

Registration to be cancelled in certain cases

 

The
registration granted to a person is liable to be cancelled, if the said
person,-

a)   
does
not conduct any business from the declared place of business; or

b)   
issues
invoice or bill without supply of goods or services in violation of the
provisions of this Act, or the rules made thereunder; or

c)   
violates
the provisions of section 171 of the Act or the rules made thereunder.

22.

Cancellation of registration

(1)

Where
the proper officer has reasons to believe that the registration of a person
is liable to be cancelled under section 29, he shall issue a notice to such
person in FORM GST REG-17,
requiring him to show cause, within a period of seven working days from the
date of the service of such notice, as to why his registration shall not be
cancelled.

(2)

The
reply to the show cause notice issued under sub-rule (1) shall be furnished
in FORM REG–18 within the period
specified in the said sub-rule.

(3)

Where
a person who has submitted an application for cancellation of his
registration is no longer liable to be registered or his registration is
liable to be cancelled, the proper officer shall issue an order in FORM GST REG-19, within a period of
thirty days from the date of application submitted under rule 20 or, as the
case may be, the date of the reply to the show cause issued under sub-rule
(1), cancel the registration, with effect from a date to be determined by him
and notify the taxable person, directing him to pay arrears of any tax,
interest or penalty including the amount liable to be paid under sub- section
(5) of section 29.

(4)

Where
the reply furnished under sub-rule (2) is found to be satisfactory, the
proper officer shall drop the proceedings and pass an order in FORM GST REG –20.

Provided
that where the person instead of replying to the notice served under sub-rule
(1) for contravention of the provisions contained in clause (b) or clause (c)
of section 29(2), furnishes all the pending returns and makes full payment of
the tax dues along with applicable interest and late fee, the proper officer
shall drop the proceedings and pass an order in FORM GST REG –20.
[Notification No. 39/2018]

(5)

The
provisions of sub-rule (3) shall, mutatis mutandis, apply to the legal heirs
of a deceased proprietor, as if the application had been submitted by the
proprietor himself.

23.

Revocation of cancellation of registration

(1)

A
registered person, whose registration is cancelled by the proper officer on
his own motion, may submit an application for revocation of cancellation of
registration, in FORM GST REG-21,
to such proper officer, within a period of thirty days from the date of the
service of the order of cancellation of registration at the common portal,
either directly or through a Facilitation Centre notified by the
Commissioner:

Provided
that no application for revocation shall be filed, if the registration has
been cancelled for the failure of the registered person to furnish returns,
unless such returns are furnished and any amount due as tax, in terms of such
returns, has been paid along with any amount payable towards interest,
penalty and late fee in respect of the said returns.

(2)

(a)
Where the proper officer is satisfied, for reasons to be recorded in writing,
that there are sufficient grounds for revocation of cancellation of
registration, he shall revoke the cancellation of registration by an order in
FORM GST REG-22 within a period of
thirty days from the date of the receipt of the application and communicate
the same to the applicant.

(b)
The proper officer may, for reasons to be recorded in writing, under
circumstances other than those specified in clause (a), by an order in FORM GST REG- 05, reject the
application for revocation of cancellation of registration and communicate
the same to the applicant.

(3)

The
proper officer shall, before passing the order referred to in clause (b) of
sub-rule (2), issue a notice in FORM
GST REG–23
requiring the applicant to show cause as to why the
application submitted for revocation under sub-rule (1) should not be
rejected and the applicant shall furnish the reply within a period of seven
working days from the date of the service of the notice in FORM GST REG-24.

(4)

Upon
receipt of the information or clarification in FORM GST REG-24, the proper officer shall proceed to dispose of
the application in the manner specified in sub-rule (2) within a period of
thirty days from the date of the receipt of such information or clarification
from the applicant.

24.

Migration of persons registered under the existing law

(1)

(a)
Every person, other than a person deducting tax at source or an Input Service
Distributor, registered under an existing law and having a Permanent Account
Number issued under the provisions of the Income-tax Act, 1961 (Act 43 of
1961) shall enroll on the common portal by validating his e-mail address and
mobile number, either directly or through a Facilitation Centre notified by
the Commissioner.

(b)
Upon enrolment under clause (a), the said person shall be granted
registration on a provisional basis and a certificate of registration in FORM GST REG-25, incorporating the
Goods and Services Tax Identification Number therein, shall be made available
to him on the common portal.

Provided
that a taxable person who has been granted multiple registrations under the
existing law on the basis of a single Permanent Account Number shall be
granted only one provisional registration under the Act.

(2)

a)   
Every
person who has been granted a provisional registration under sub-rule (1)
shall submit an application electronically in FORM GST REG–26, duly signed or verified through electronic
verification code, along with the information and documents specified in the
said application, on the common portal either directly or through a
Facilitation Centre notified by the Commissioner.

b)   
The
information asked for in clause (a) shall be furnished within a period of
three months or within such further period as may be extended by the
Commissioner in this behalf.

c)   
If
the information and the particulars furnished in the application are found,
by the proper officer, to be correct and complete, a certificate of
registration in FORM GST REG-06
shall be made available to the registered person electronically on the common
portal.

The
person, who received a Provisional Identification Number, but did not file
the complete FORM GST REG-26 till 31-Dec-17,
can apply for GSTIN by following special procedure given in
Notification No. 31/2018.

(3)

Where
the particulars or information specified in sub-rule (2) have either not been
furnished or not found to be correct or complete, the proper officer shall,
after serving a notice to show cause in FORM
GST REG-27
and after affording the person concerned a reasonable opportunity
of being heard, cancel the provisional registration granted under sub-rule
(1) and issue an order in FORM GST
REG-28
:

(3A)

Where
a certificate of registration has not been made available to the applicant on
the common portal within a period of fifteen days from the date of the
furnishing of information and particulars referred to in clause (c) of
sub-rule (2) and no notice has been issued under sub-rule (3) within the said
period, the registration shall be deemed to have been granted and the said certificate
of registration, duly signed or verified through electronic verification
code, shall be made available to the registered person on the common portal.

Provided
that the show cause notice issued in FORM
GST REG- 27
can be withdrawn by issuing an order in FORM GST REG- 20, if it is found, after affording the person an
opportunity of being heard, that no such cause exists for which the notice
was issued.

(4)

Every
person registered under any of the existing laws, who is not liable to be
registered under the Act may, on or before 31st March 2018
[Notification No. 3/2018], at his option, submit an application electronically in FORM GST REG-29 at the common portal
for the cancellation of registration granted to him and the proper officer
shall, after conducting such enquiry as deemed fit, cancel the said
registration.

25.

Physical verification of business premises in certain cases

 

Where
the proper officer is satisfied that the physical verification of the place
of business of a registered person is required after the grant of
registration, he may get such verification done and the verification report
along with the other documents, including photographs, shall be uploaded in FORM GST REG-30 on the common portal
within a period of fifteen working days following the date of such
verification.

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:

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.

For
the purposes of this rule following modes of verification, are notified as
per
Notification No. 6/2017 further amended by Notification No. 11/2017 namely:-

(i)
Aadhaar based Electronic Verification Code (EVC);

(ii) Electronic
verification code generated through net banking login on the common portal;

(iii)
Electronic verification code generated on the common portal.

Provided
that where the mode of authentication of any document is through any of the
aforesaid modes, such verification shall be done within 2 days of furnishing
the documents.

(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 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.