Notification No. 06/2017 – Central Tax Explained

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Notification No. 06/2017 – Central Tax: Modes of verification under CGST Rules, 2017

GST: [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

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: -

Aadhaar based Electronic Verification Code (EVC);

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 22^nd day of June 2017.

(Dr. Sree Parvathy. S.L.)
Under Secretary to the
Government of India

📚 Frequently Asked Questions (FAQs): Notification No. 06/2017 – Central Tax

Q1: What is EVC in GST?

Electronic Verification Code.
It is an OTP-based method used to verify GST documents.

Q2: Is DSC mandatory in GST?

No.
EVC and OTP methods are allowed.

Q3: What are verification methods?

Aadhaar EVC and bank OTP.

Q4: What is Aadhaar-based EVC?

OTP linked to Aadhaar.
Used for identity verification.

Q5: What is bank OTP verification?

OTP via net banking.
Linked to your bank account.

Q6: What is time limit for verification?

2 days.

Q7: What happens if I don’t verify?

Filing becomes invalid.

Q8: Is EVC safe?

Yes, if used properly.
Do not share OTP.

Q9: Who can use EVC?

Most taxpayers.

Q10: Can companies use EVC?

Limited cases.
Many companies still require DSC.

Q11: Is this still relevant today?

Yes.
EVC remains widely used.

Q12: Should I take expert help?

Recommended.
https://finodha.in/gst-compliance/

Q13: Which rule covers verification?

Rule 26 of CGST Rules.

Q14: Can I verify after 2 days?

Not allowed.
Must be within time limit.

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