Electronic verification code recognized as authorised GST verification via net banking login and on the common portal. The notification substitutes clause (ii) to recognise electronic verification code (EVC) mechanisms, specifying generation of the EVC via net banking login on the common portal and generation of the EVC directly on the common portal, and also identifies one-time password (OTP) as a mode of verification; the amendment is issued by the Commissioner under the relevant rule and made effective from the stated commencement date.