In pursuance of sub-rule (3) of rule 26 of the Goods and Services Tax (Amendment) Rules, 2017, the Government hereby notifies the following modes of verification, for the purpose of the said rule, namely:-

(i) Aadhaar based Electronic Verification Code (EVC);

(ii) Bank account based One Time Password (OTP):

Provided that where the mode of authentication of any document is through any of the aforesaid modes, such verification shall be done within two days of issuing the said document.

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

J. SYAMALA RAO,

Chief Commissioner of State Tax.