Notification No. 6/2017 – Central Tax: Modes of verification under CGST Rules, 2017

Important keyword: F. No. 349/72/2017, Notification No. 6/2017 – Central Tax, Rule 26(1) CGST Rules 2017.

[F. No. 349/72/2017]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF EXCISE AND CUSTOMS

New Delhi, the 19^th June 2017
29 Jyaistha, 1939 Saka

Notification No. 6/2017 – Central Tax

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

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