Modes of verification for GST filings: Aadhaar EVC, net-banking EVC, and bank-account OTP; prompt verification required. The notification under sub-rule (1) of rule 26 of the State Goods and Services Tax Rules, 2017 prescribes three electronic modes of verification-Aadhaar-based EVC; EVC via net banking login on the common portal; and bank-account based OTP on the common portal-and requires verification by any such mode to be completed within two days of furnishing the document, with the notification coming into force on 22 June 2017.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Modes of verification for GST filings: Aadhaar EVC, net-banking EVC, and bank-account OTP; prompt verification required.
The notification under sub-rule (1) of rule 26 of the State Goods and Services Tax Rules, 2017 prescribes three electronic modes of verification-Aadhaar-based EVC; EVC via net banking login on the common portal; and bank-account based OTP on the common portal-and requires verification by any such mode to be completed within two days of furnishing the document, with the notification coming into force on 22 June 2017.
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