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        Case ID :
        GST - States

        Notification by Commissioner of State Tax on different modes of verification (EVC) and (OTP). - 9893/CT., Pol-41/1/2017-CCT - Orissa SGST

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        Electronic verification methods EVC and bank OTP authorised for GST filings; documents must be verified promptly after submission. Notification prescribes two modes of electronic verification under rule 26(1) of the Odisha GST Rules: Aadhaar based Electronic Verification Code (EVC) and bank account based One Time Password (OTP), and requires that authentication by either mode be completed within two days of furnishing the document.
                          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.

                                Electronic verification methods EVC and bank OTP authorised for GST filings; documents must be verified promptly after submission.

                                Notification prescribes two modes of electronic verification under rule 26(1) of the Odisha GST Rules: Aadhaar based Electronic Verification Code (EVC) and bank account based One Time Password (OTP), and requires that authentication by either mode be completed within two days of furnishing the document.


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