This notification, No. 11/2017 State Tax No. F. 3786/Policy/GST/2017/45969, issued by the Department of Trade and Taxes, Government of the National Capital Territory of Delhi, effective June 30, 2017, specifies the methods for verification under Rule 26(1) of the Delhi Goods and Services Tax Rules, 2017. The authorized verification methods are: (i) Aadhaar-based Electronic Verification Code (EVC); (ii) EVC generated through net banking login on the common portal; and (iii) EVC generated on the common portal. The notification stipulates that when any of these methods are used, the document verification must be completed within two days of document submission. H. Rajesh Prasad, Commissioner, State Tax, Delhi, is the issuing authority.
Key Entities Referenced
Delhi: The National Capital Territory of Delhi, where the notification is issued.
Department of Trade and Taxes, Govt. of NCT of Delhi: The government department responsible for issuing the notification related to Goods and Services Tax in Delhi.
Delhi Goods and Services Tax Rules, 2017: The specific set of rules to which the notification pertains, concerning the Goods and Services Tax within Delhi.
Aadhaar: A 12 digit individual identification number issued by the Unique Identification Authority of India
Electronic Verification Code EVC: A method for authenticating documents electronically, mentioned as one of the modes of verification.
H. RAJESH PRASAD: Commissioner, State Tax, Delhi, the authority issuing the notification.
Goods and Services Tax: A value-added tax levied on most goods and services sold for domestic consumption
Mayapuri, New Delhi: Location of the Government of India Press.
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4094 DG 2017 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV]
DEPARTMENT OF TRADE AND TAXES
NOTIFICATION
Delhi, the 30th June, 2017
No. 11/2017- State Tax
No. F. 3(786)/Policy/GST/2017/459-69.—In exercise of the powers conferred by sub-rule (1) of rule 26 of the
Delhi Goods and Services Tax Rules, 2017 (hereinafter referred to as the said Rules), the Department of Trade and
Taxes, Govt. of NCT of Delhi notifies the following modes of verification, for the purpose of the said rule, namely:—
“(i) Aadhaar based Electronic Verification Code (EVC);
(ii) Electronic verification code generated through net banking login on the common portal;
(iii) Electronic verification code generated on the common portal.”
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 furnishing the documents.
2. This notification shall come into force on the 30th day of June, 2017.
H. RAJESH PRASAD, Commissioner, State Tax, Delhi
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and Published by the Controller of Publications, Delhi-110054.