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29 Signing returns

29 Signing returns

(1) Every return under this Chapter shall be signed and verified –

(a) in the case of an individual, by the individual himself, and where the

individual is absent from India, either by the individual or by some 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;

(d) in the case of a firm, by any partner thereof, not being a minor;

(e) in the case of any other association, by any member of the association or

persons;

(f) in the case of a trust, by the trustee or any trustee; and

(g) in the case of any other person, by some person competent to act on his

behalf.

Explanation 1.- For the purposes of this section the expression “principal

officer” shall have the meaning assigned to it under sub-section (35) of section 2 of

the Income Tax Act, 1961 (43 of 1961).

Explanation 2.- For the purposes of this Act, any return signed by a person

who is not authorized under this section shall be treated as if no return has been

furnished.

1[Explanation 3. – For the purposes of this Act, any return having digital

signature as defined under clause (p) of sub-section (1) of section 2 of the

Information Technology Act, 2000 (No. 21 of 2000), shall be treated as if the return

has been signed as required under this Act.]

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Who We Are

GST India Solution is an effort of firm of professionals who welcome implementation of GST. This is an interactiveplatformthat aspires to disseminate right knowledge to professionals, practitioners and public at large. This platform has beenfloatedbya firm of Chartered Accountants relentlessly working in field of direct and indirect taxes since early 1985.

Goods & Service Tax

Our core competence is statutory compliance, advisory, corporate tax planning and appellate matters of direct and indirect taxesandcorporate training sessions on GST.

The senior partner of the firm has to his credit several professional publications viz., Delhi Sales Tax Right to Use Goods Act, Delhi VAT, Maharashtra VAT, West Bengal VAT, Haryana VAT published by Taxmann. Madhya Pradesh VAT and Chhattisgarh VAT were published by Suvidha Law House, Bhopal. He has also addressed seminars on indirect taxes organized by professional bodies like ICAI, IMA, NIFM etc. and has also contributed articles on subjects of pro. . . . .