Amended Modes of Verification (EVC/ OTP) under CGST Rules, notified by CBEC

Amended Modes of Verification (EVC/ OTP) under CGST Rules, notified by CBEC

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 provisions 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.

CBEC Amends Notification No. 6/2017 on Verification Modes: Central Tax Notification 11/2017 dt. 29 June 2017

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.

Modes of Verification/ e-Verification (EVC/ OTP) under Rule 26(1) of CGST Rules, 2017 notified by CBEC: Central Tax Notification No. 6/2017 dt. 19 June 2017

CGST Rule 26(1) prescribes e-submission of all applications, replies to notices, returns, appeals, etc. using digital signature certificate (DSC) or e-signature or notified verification modes. Accordingly, CBEC has notified Aadhaar based EVC and Bank Account based OTP as modes for verification (within 2 days) for furnishing such documents, applicable w.e.f. 22 June 2017, as under:

Modes of Verification (EVC/ OTP) under CGST Rules: Central Tax Notification No. 6/2017 dt. 19 June

G.S.R. 608(E).- In exercise of the powers conferred by sub-rule (1) of rule 26 of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said Rules), the Central Board of Excise and Customs hereby notifies the following modes of verification, for the purpose of the said rule, namely:-

(i) Aadhaar based Electronic Verification Code (EVC);

(ii) Bank account based One Time Password (OTP):

Provided that where the mode of authentication of any document is through any of the aforesaid modes, such verification shall be done within two days of furnishing the documents.

2. This notification shall come into force on the 22nd day of June, 2017.

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