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

CBEC notifies amended 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 (Aadhaar based EVC or Bank Account based OTP).

CBEC Central Tax Notification 11/2017 dt. 29/06/2017: CBEC Amends Notification 6/2017 on Verification Modes

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 19/06/2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 608 (E), dated 19/06/2017, 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 22/06/2017.

Modes of Verification/ e-Verification (EVC/ OTP) under Rule 26(1) of CGST Rules, 2017 notified by CBEC: Central Tax Notification 6/2017 dt. 19/06/2017

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. 22/06/2017, as under:

CBEC Central Tax Notification 6/2017 dt. 19/06/2017: Modes of Verification (EVC/ OTP) under CGST Rules

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 22/06/2017.