GST Compliance – Electronic Verification Code (EVC)

Use of Electronic Verification Code (EVC) on GST Portal

Edition: September 2025
Disclaimer: This manual is for compliance facilitation. It does not substitute statutory provisions, notifications, or circulars. Taxpayers must verify with the CGST/SGST Acts, Rules, and GSTN updates.

✍️ Preface

The GST Portal allows authentication of applications, returns, and forms using DSC, E-Sign, or Electronic Verification Code (EVC). EVC simplifies filing by validating through an OTP sent to the registered mobile number and email ID of the authorized signatory. This method is widely used for small taxpayers and those without DSC.

This manual consolidates the law basis, pre-requisites, process of using EVC, eligible taxpayers, FAQs with statutory basis, and a compliance checklist.

📑 Table of Contents

1. Law Basis for EVC

2. What is an EVC?

3. Pre-Requisites for Using EVC

4. Who Can Use EVC?

5. Step-by-Step Process

6. FAQs (with Basis)

7. Compliance Checklist (Fillable Format)

⚖️ 1. Law Basis for EVC

• Rule 26, CGST Rules, 2017 – Documents may be authenticated using DSC, E-Sign, or EVC.

• Section 168, CGST Act, 2017 – CBIC can prescribe authentication procedures.

🔑 2. What is an EVC?

As per FAQs:

• An Electronic Verification Code (EVC) authenticates the authorized signatory by validating an OTP.

• OTP is sent simultaneously to the registered mobile number and email ID of the authorized signatory.

📌 3. Pre-Requisites for Using EVC

• Authorized signatory must have access to registered mobile number & email ID.

• To update these details: GST Portal → Services > Registration > Amendment of Registration (Non-core fields).

👥 4. Who Can Use EVC?

• All categories of taxpayers, irrespective of their constitution of business, can file returns, forms, replies, and statements using EVC.

🛠️ 5. Step-by-Step Process

1. Prepare the return/application on GST Portal.

2. Select File with EVC option at submission stage.

3. OTP sent to registered email & mobile of Authorized Signatory.

4. Enter OTP in the field → Submit.

5. System validates OTP → Success message displayed → ARN generated.

❓ 6. FAQs (with Basis)

Q1. What is EVC?
OTP-based authentication validating authorized signatory’s credentials. (FAQ 1)

Q2. What are pre-requisites for EVC?
Access to registered mobile & email of signatory. (FAQ 2)

Q3. Can all taxpayers use EVC?
Yes, irrespective of constitution. (FAQ 3)

Q4. How to update mobile/email for EVC?
Login → Services > Registration > Amendment of Non-core Fields. (FAQ 2)

✅ 7. Compliance Checklist (Fillable Format)