Rule 26(1) of the CGST Rules, 2017 to be effective from22nd June 2017 provides that all applications, including reply, if any, to the notices, returns including the details of outward and inward supplies, appeals or any other document required to be submitted under the provisions of these rules shall be so submitted electronically with digital signature certificate or through e-signature as specified under the provisions of the Information Technology Act, 2000 or verified by any other mode of signature or verification as notified by the Board in this behalf.
In this regard, Central Government vide Notification No. 06/2017-Central Tax, dt. 19-06-2017 has w.e.f 22nd June 2017 provided the following additional modes of verification, for the purpose of the Rule 26: –
Aadhaar based Electronic Verification Code (EVC);
Bank account based One Time Password (OTP):
It is important to note that where the mode of authentication of any document is through any of the aforesaid modes, such verification will be done within 2 days of furnishing the documents.
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
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