In pursuance of sub-rule (1) of rule 26 of the Central Goods and Services Tax Rules, 2017, the Central Board of Excise and Customs hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.6/2017-Central Tax, dated the 19th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 608 (E), dated the 19th June, 2017, namely:-

In the said notification for the clause (ii), the following shall be substituted, namely:-

"(ii) Electronic verification code generated through net banking login on the common portal;

(iii) Electronic verification code generated on the common portal."

2. This notification shall be deemed to have come into force with effect from the 22nd day of June, 2017.

(Dr. Sreeparvathy S.L.)

Under Secretary to the Government of India