Rule 26 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Rule 26 says how a document under the GST Rules is authenticated. Applications, replies to notices, returns, appeals and other documents go in electronically with a digital signature certificate, an e-signature or another mode the Board notifies; sub-rule (2) names who signs for each kind of person; sub-rule (3) deals with notices, certificates and orders issued by officers.
This article follows the Central Goods and Services Tax Rules, 2017 as amended up to 31 October 2025 in the compilation consulted; notifications issued after that date should be checked.
Every application, reply, return, appeal or other document under the Rules is submitted electronically with a digital signature certificate or through e-signature, or verified by any other mode of signature or verification as notified by the Board. Under sub-rule (2), the signatory depends on who the person is: the individual himself, the Karta, the chief executive officer or authorised signatory of a company, a partner of a firm, a trustee and so on. Officers issue notices, certificates and orders electronically under sub-rule (3).
What rule 26 is for
Many rules say that a form must be "duly signed or verified through electronic verification code". Rule 26 is where the meaning of that phrase is worked out and where the person who signs is named. It sits in Chapter III, but sub-rule (1) speaks of documents "required to be submitted under the provisions of these rules", so it is the general authentication rule for the Rules, while sub-rule (3) is limited to "this Chapter". For the registration applications that depend on it, see rule 8 and, for non-resident taxable persons, rules 13 to 15. If you need a hand with the registration or the signatory, see our GST registration service.
The rule refers to the Information Technology Act, 2000 (21 of 2000). Check the current law for the corresponding provision.
Sub-rule (1): how a document is submitted
"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."
There are three modes: digital signature certificate, e-signature as specified under the Information Technology Act, 2000, and "any other mode of signature or verification as notified by the Board". The notification that names the other modes (the electronic verification code is the one the Rules mention repeatedly) is not in the sources consulted; check it before relying on any particular mode.
The provisos. The compilation shows the provisos to sub-rule (1) as omitted ("[****]"). The footnote records that they were omitted by Notification No. 32/2021 - CT dated 29.08.2021, with effect from 01.11.2021. The wording before the omission is quoted in the footnote and is not law.
Sub-rule (2): who signs
"Each document including the return furnished online shall be signed or verified through electronic verification code" as follows.
| Clause | Person | Who signs or verifies |
|---|---|---|
| (a) | Individual | The individual himself or, where he is absent from India, some other person duly authorised by him in this behalf; 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) | Hindu Undivided Family | A Karta; 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) | Company | The chief executive officer or authorised signatory thereof |
| (d) | Government, Governmental agency or local authority | An officer authorised in this behalf |
| (e) | Firm | Any partner thereof, not being a minor, or authorised signatory thereof |
| (f) | Any other association | Any member of the association or persons or authorised signatory thereof |
| (g) | Trust | The trustee or any trustee or authorised signatory thereof |
| (h) | Any other person | Some person competent to act on his behalf, or a person authorised in accordance with the provisions of section 48 |
Section 48 deals with goods and services tax practitioners; see section 48: goods and services tax practitioners.
Reading the table
- The authorised signatory appears in five of the eight clauses. It is named in clauses (b), (c), (e), (f) and (g). The Rules do not define the authorised signatory in rule 26; the Act's definitions and the registration particulars decide who one is.
- Absence and incapacity. Clauses (a) and (b) provide for the absent and the incapacitated, which clauses (c) to (h) do not.
- A minor partner cannot sign. Clause (e) says "not being a minor".
- Clause (h) is the catch-all. It includes a person authorised under section 48.
Sub-rule (3): notices, certificates and orders
"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."
The words after "digital signature certificate" were substituted by Notification No. 7/2017 - CT dated 27.06.2017, with effect from 22.06.2017. Sub-rule (3) is restricted to "this Chapter", that is, Chapter III on registration: it covers, for example, a certificate of registration or an order of cancellation, which the proper officer issues electronically.
Who does what
| Who | What | How | Sub-rule |
|---|---|---|---|
| Applicant or registered person | Submits applications, replies, returns, appeals and other documents | Electronically with digital signature certificate or e-signature, or another mode notified by the Board | (1) |
| Person named in the clause for the type of person | Signs or verifies through electronic verification code | By individual, Karta, chief executive officer or authorised signatory, partner, trustee, or competent person | (2) |
| Proper officer or authorised officer | Issues notices, certificates and orders under Chapter III | Electronically with digital signature certificate, e-signature or other notified mode | (3) |
A worked example
Meridian Exports Private Limited, an invented company, files an application under the registration rules. The chief executive officer, Sunita Rao, is abroad. Rule 26(2)(c) says a company's document is signed by the chief executive officer "or authorised signatory thereof". The company's authorised signatory, Naveen Jain, signs through the mode the common portal accepts. The company need not rely on clause (a), which concerns individuals.
Contrast Pratap Brothers, an invented firm with three partners, one of whom, Arvind, is a minor admitted to the benefits of the partnership. Under clause (e) a partner "not being a minor" signs; Arvind cannot be the signatory. Either of the other two partners, or the firm's authorised signatory, may sign.
For a Hindu undivided family, Shobha Devi's family is represented by its Karta, Ramesh, who is absent from India. Clause (b) allows any other adult member of the family or the authorised signatory of the Karta to sign.
Points to watch
- Match the clause to the entity. A mismatch (for example, a minor partner signing for a firm) is outside clause (e).
- Check the notified modes. The Board's notification is not in the sources consulted.
- Chapter III limit for officers. Sub-rule (3) speaks of "this Chapter".
- Authorised signatory. Where the clause lets an authorised signatory sign, keep the authorisation on file; see rule 10B for the authorized signatory in Aadhaar authentication.
- Companies. The provisos that once applied specially to companies are shown as omitted.
Need help with the right signatory?
An application signed by the wrong person is a common reason for rejection or a delayed certificate. We confirm the signatory for your type of entity, line up the authorisation and file the application. Start with our GST registration service.
Key takeaways
- Rule 26(1): submit electronically with a digital signature certificate, e-signature as specified under the Information Technology Act, 2000, or another mode notified by the Board.
- Rule 26(2): the signatory depends on the person; clauses (a) to (h) cover individual, HUF, company, Government, firm, other association, trust and any other person.
- A partner who signs for a firm must not be a minor.
- Rule 26(3): notices, certificates and orders under Chapter III are issued electronically by the proper officer or an authorised officer.
- The provisos to sub-rule (1) are shown as omitted by Notification No. 32/2021 - CT dated 29.08.2021.
Read next
- Rule 25 of the CGST Rules, 2017: physical verification of business premises
- Rule 27 of the CGST Rules, 2017: value of supply where consideration is not wholly in money
- Section 48: goods and services tax practitioners
- Rule 8 of the CGST Rules, 2017: application for registration
Disclaimer: Based on the Central Goods and Services Tax Rules, 2017 and the GST Acts as amended up to 31 October 2025 in the compilation consulted, read with the Finance Act, 2026 where this article says so, as consulted on 2 October 2026. Notifications, circulars and amendments issued after that date, the forms on the common portal and the way the tax authorities apply these provisions should be checked. This article is general information, not legal advice; check the official text before acting.