Modes of Verification Under GST Rules .

CBEC, under the exercise of powers conferred upon by sub-Rule 26(1) of the Central Goods and Services Tax Rules 2017, has notified the following modes of verification for the purpose of the said rule:

Aadhaar-based Electronic Verification Code (EVC)

Bank account-based One Time Password (OTP) Provided that where the mode of authentication of any document is through any of the a fore said modes.

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