AADHAAR BASED
ELECTRONIC VERIFICATION CODE (EVC)
AND
BANK ACCOUNT BASED
ONE TIME PASSWORD (OTP)
COMES INTO FORCE WITH
EFFECT FROM 22.6.2017
AS PER THE
NOTIFICATION GIVEN BELOW:
GOVERNMENT
OF INDIA MINISTRY OF FINANCE
DEPARTMENT
OF REVENUE
CENTRAL
BOARD OF EXCISE AND CUSTOMS
Notification No. 6/2017 – Central Tax
New Delhi, the
19th June, 2017
29 Jyaistha, 1939 Saka
G.S.R. (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.
[F. No. 349/72/2017-GST]
(Dr. Sreeparvathy.S.L.) Under Secretary to the
Government of India