Electronic verification modes required: Aadhaar EVC, netbanking EVC and portal EVC; verification must follow promptly after filing. Notification prescribes three modes of electronic verification under rule 26(1) of the Goods and Services Tax Rules, 2017: Aadhaar-based EVC, EVC via net banking login on the common portal, and EVC generated on the common portal; where authentication uses these modes, verification must be completed within two days of furnishing documents.
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Provisions expressly mentioned in the judgment/order text.
Electronic verification modes required: Aadhaar EVC, netbanking EVC and portal EVC; verification must follow promptly after filing.
Notification prescribes three modes of electronic verification under rule 26(1) of the Goods and Services Tax Rules, 2017: Aadhaar-based EVC, EVC via net banking login on the common portal, and EVC generated on the common portal; where authentication uses these modes, verification must be completed within two days of furnishing documents.
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