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

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 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:

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

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.

CBIC Updates (GST)
GST Circulars, Notifications, Press Releases, Orders, etc. issued by the Central Board of Indirect Taxes & Customs (CBIC) in different years, along with Section-wise/ Rule-wise Text of GST Acts/ Rules:
CGST: CGST Act/ Definitions, CGST Rules
IGST: IGST Act/ Definitions, IGST Rules
UTGST: UTGST Act/ Definitions, UTGST Rules
CBIC Circulars (CGST/ IGST/ UTGST): 2021, 2020, 2019, 2018, 2017
CBIC Central Tax (CGST) Notifications: 2021, 2020, 2019, 2018, 2017
CBIC Central Tax Rate (CGST Rate) Notifications: 2020, 2019, 2018, 2017
CBIC Integrated Tax (IGST) Notifications: 2020, 2019, 2018, 2017
CBIC Integrated Tax Rate (IGST Rate) Notifications: 2020, 2019, 2018, 2017
CBIC UT Tax (UTGST) Notifications: 2020, 2019, 2018, 2017
CBIC UT Tax Rate (UTGST Rate) Notifications: 2020, 2019, 2018, 2017
CBIC Compensation Cess Notifications: 2020, 2019, 2018, 2017
CBIC Compensation Cess Rate Notifications: 2020, 2019, 2018, 2017
CBIC Orders (CGST/ IGST/ UTGST): 2020, 2019, 2018, 2017
CBIC Press Releases: 2020, 2019, 2018, 2017
Note: For Official/ updated copy, please visit the CBIC website.

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