CBEC Notifies Amendment in Central Tax Notification No. 6/2017 dt. 19 June 2017 relating to Verification Modes vide Central Tax Notification No. 11/2017 dt. 29 June 2017
The CBEC has notified amendment in CGST Notification No. 6/2017 dt. 19 June 2017 relating to prescribed modes of verification for e-submission of all applications, replies to notices, returns, appeals, etc., like using digital signature certificate (DSC) or e-signature or using other notified verification modes, as under:
G.S.R. (E).- In pursuance of sub-rule (1) of rule 26 of the Central Goods and Services Tax Rules, 2017, the Central Board of Excise and Customs hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 6/2017-Central Tax, dated the 19th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 608 (E), dated the 19th June, 2017, namely:-
In the said notification for the clause (ii), the following shall be substituted, namely:–
“(ii) Electronic verification code generated through net banking login on the common portal;
(iii) Electronic verification code generated on the common portal.”
2. This notification shall be deemed to have come into force with effect from the 22nd day of June, 2017.