Electronic verification under GST: Aadhaar EVC, net banking EVC and portal EVC authorized for taxpayer verification. Authorizes three modes of electronic verification under rule 26(3): Aadhaar based Electronic Verification Code (EVC), EVC generated through net banking login on the common portal, and EVC generated on the common portal, as the prescribed means for taxpayer authentication in GST filings.
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Provisions expressly mentioned in the judgment/order text.
Electronic verification under GST: Aadhaar EVC, net banking EVC and portal EVC authorized for taxpayer verification.
Authorizes three modes of electronic verification under rule 26(3): Aadhaar based Electronic Verification Code (EVC), EVC generated through net banking login on the common portal, and EVC generated on the common portal, as the prescribed means for taxpayer authentication in GST filings.
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