CGST Notification No. 6/2017-Central Tax dated 19.06.17

Ankita Khetan | Jun 19, 2017 |

CGST Notification No. 6/2017-Central Tax  dated 19.06.17

CGST Notification No. 6/2017-Central Tax dated 19.06.17

Modes of verification under CGST Rules, 2017

This notification has been amended on 28.06.2017 vide notification no. 11/2017- Central Tax


[TO BE PUBLISHED IN THE GAZETTE OF INDIA,EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

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 ofthe Central Goods and Services Tax Rules, 2017 (hereinafter referred to as thesaid Rules), the Central Board of Excise and Customs hereby notifies thefollowing 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 isthrough any of the aforesaid modes, such verification shall be done within twodays of furnishing the documents.

2. This notification shall come into force on the 22nd day of June, 2017.

[F. No. 349/72/2017-GST]

(Dr. Sreeparvathy.S.L.)
Under Secretary to the Government of India


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