Notification No.: 11/2017 – Central Tax
Date of Notification: 28th June 2017
Relevant Sections and Rules:
- Central GST Rules, 2017: Rule 26(1)
- Central GST Act, 2017: Indirectly via Section 164 enabling rule-making powers
- Integrated GST Act: Not applicable
- Amendment to: Notification No. 6/2017 – Central Tax dated 19th June 2017
Summary of Notification
Amendment to Authorized Verification Modes under Rule 26(1):
This notification amends Notification No. 6/2017 – Central Tax, which specified the acceptable modes of verification for electronically submitted documents under Rule 26(1) of the CGST Rules, 2017.
The amendment substitutes clause (ii) and introduces a new clause (iii) to broaden the methods of electronic authentication:
- Clause (ii): Now refers to an Electronic Verification Code (EVC) generated through net banking login on the common portal.
- Clause (iii): Adds another method of verification via an Electronic Verification Code generated on the common portal itself.
This facilitates greater ease of compliance by allowing more authentication mechanisms for taxpayers when filing returns or other documents electronically.
Effective Date:
Deemed to have come into force from 22nd June 2017.
