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:
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.