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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF EXCISE AND CUSTOMS
Notification No. 6/2017 – Central Tax
New Delhi, the 19th June, 2017
29 Jyaistha, 1939 Saka
G.S.R. (E).- In exercise of the powers conferred by sub-rule (1) of rule 26
of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as
the said Rules), the Central Board of Excise and Customs hereby notifies the
following modes of verification, for the purpose of the said rule, namely:-
(i) Aadhaar based Electronic Verification Code (EVC);
(ii) Bank account based One Time Password (OTP):
Provided that where the mode of authentication of any document is through any
of the aforesaid modes, such verification shall be done within two days of
furnishing the documents.
2. This notification shall come into force on the 22nd day of June, 2017.
(Dr. Sreeparvathy.S.L.)
Under Secretary to the Government of India
[F. No. 349/72/2017-GST]
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