Answer

1. F

   Facts

   Under Rule 26 of the CGST Rules, companies and LLPs must sign GST returns with a class 3 digital signature (DSC), while other taxpayers such as proprietors and partnership firms may use EVC, an OTP on the authorised signatory's registered mobile. The DSC must be registered on the portal against the authorised signatory.

2. P

   Provisions and law

   • Rule 26, CGST Rules 2017Applications and returns of companies and LLPs are verified by DSC; others may use EVC
   • Sec 39(1), CGST Act 2017Every regular registered person files a return (GSTR-3B) for each tax period
3. A

   Analysis

   A common filing-day failure is an expired or unregistered DSC, which stops a company's return at the last step and pushes it past the 20th. Register the DSC under My Profile > Register/Update DSC using the emSigner utility, and renew it before expiry. A proprietor can file with EVC, but the OTP goes to the authorised signatory's mobile, so keep that number current.

4. C

   Conclusion

   1. 1Check the constitution of business: company or LLP needs DSC
   2. 2Register the DSC of the authorised signatory on the portal
   3. 3Test signing on a small filing before the due date
   4. 4Renew the DSC before expiry and update it on the portal

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.