Section 26: Method of authentication

Q: What does Section 26 of The CGST (Refund) Rules, 2017 (TCRR) deal with?

Section 26 TCRR pertains to "Method of authentication". It is part of the The CGST (Refund) Rules, 2017, a legislation enacted by the Parliament of India. Section 26 of The CGST (Refund) Rules, 2017 (TCRR) governs method of authentication. As verified on 22 May 2026.

Q: Is Section 26 TCRR still in force?

Yes, Section 26 of the The CGST (Refund) Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 26 TCRR?

धारा 26 TCRR is the Devanagari Hindi reference for Section 26 of the The CGST (Refund) Rules, 2017. Section 26 of The CGST (Refund) Rules, 2017 (TCRR) governs method of authentication. As verified on 22 May 2026.

Q: What is Dhara 26 TCRR?

Dhara 26 TCRR is the Roman Hindi reference for Section 26 of the The CGST (Refund) Rules, 2017. "Dhara" means "Section" in Hindi. Section 26 of The CGST (Refund) Rules, 2017 (TCRR) governs method of authentication. As verified on 22 May 2026.

Q: How to cite Section 26 of The CGST (Refund) Rules, 2017?

Cite as: "Section 26, The CGST (Refund) Rules, 2017 (TCRR)" in legal briefs. For academic writing, use the BlueBook format: The CGST (Refund) Rules, 2017, 2017, § 26 (India).

Law on Tips Editorial Board

(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.

[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).] [Substituted by Notification No. G.S.R. 394(E), dated 19.6.2020 (w.e.f. 19.6.2017).]

[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 [31st day of August, 2021] [Inserted by Notification No. G.S.R. 292(E), dated 27.04.2021 (w.e.f. 19.6.2017).], 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 -

(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.] [Substituted 'specified under the provisions of the Information Technology Act, 2000 (21 of 2000)' by Notification No. G.S.R. 644(E), dated, 27.6.2017 (w.e.f. 19.6.2017).]

[Chapter IV] [Inserted 'Chapter IV, Chapter V, Chapter VI, Chapter VII, Chapter VIII, Chapter IX, Chapter X, Chapter XI, Chapter XII, Chapter XIII, Chapter XIV, Chapter XV, Chapter XVI' by Notification No. G.S.R. 663(E), dated 28.6.2017 (w.e.f. 19.6.2017).] Determination of Value of Supply