{"id":138251,"date":"2017-06-22T10:12:34","date_gmt":"2017-06-22T04:42:34","guid":{"rendered":"http:\/\/www.scconline.com\/blog\/?p=138251"},"modified":"2017-06-22T10:12:34","modified_gmt":"2017-06-22T04:42:34","slug":"cbec-notifies-modes-of-verification-under-gst-rules","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2017\/06\/22\/cbec-notifies-modes-of-verification-under-gst-rules\/","title":{"rendered":"CBEC notifies modes of verification under GST Rules"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>G.S.R. (E).-<\/strong> In exercise of the powers conferred by sub-rule (1) of Rule 26 of\u00a0the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the\u00a0said Rules), the Central Board of Excise and Customs hereby notifies the\u00a0following modes of verification, for the purpose of the said rule, namely:-<\/p>\n<p style=\"text-align: justify;\">(i) Aadhaar based Electronic Verification Code (EVC);<\/p>\n<p style=\"text-align: justify;\">(ii) Bank account based One Time Password (OTP):<\/p>\n<p style=\"text-align: justify;\">Provided that where the mode of authentication of any document is\u00a0through any of the aforesaid modes, such verification shall be done within two\u00a0days of furnishing the documents.<\/p>\n<p style=\"text-align: justify;\">2. This notification shall come into force on the 22nd day of June, 2017.<\/p>\n<p style=\"text-align: right;\">[F. No. 349\/72\/2017-GST]<\/p>\n<p style=\"text-align: right;\">Ministry of Finance<\/p>\n<p style=\"text-align: right;\">Central Board of Excise and Customs<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>G.S.R. (E).- In exercise of the powers conferred by sub-rule (1) of Rule 26 of\u00a0the Central Goods and Services Tax Rules, 2017 <\/p>\n","protected":false},"author":91,"featured_media":194173,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,1193],"tags":[],"class_list":["post-138251","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-notifications"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>CBEC notifies modes of verification under GST Rules | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2017\/06\/22\/cbec-notifies-modes-of-verification-under-gst-rules\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CBEC notifies modes of verification under GST Rules\" \/>\n<meta property=\"og:description\" content=\"G.S.R. 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conferred by Section 48 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with sub-rule (3) of Rule 83 of the Central Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby notifies the\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=700%2C400&ssl=1 2x, 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Press","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/hot_off_the_press\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":249239,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/06\/04\/cbic-extends-timeline-for-furnishing-form-gst-itc-04\/","url_meta":{"origin":138251,"position":5},"title":"CBIC extends timeline for furnishing FORM GST ITC-04","author":"Bhumika Indulia","date":"June 4, 2021","format":false,"excerpt":"On June 01, 2021, the Central Board of Indirect Taxes and Customs (CBIC) has amended the notification no. 11\/2021- Central Tax dated May 01, 2021 which specifies the extension of timeline for the furnishing of FORM GST ITC-04. \u00a0 The following amendment has been made: In exercise of the powers\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/05\/Central-Board-of-Indirect-Taxes.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/05\/Central-Board-of-Indirect-Taxes.jpg?resize=350%2C200&ssl=1 1x, 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