Modes of Verification under GST

Government of India via Notification No. 6/2017 – Central Tax has notified the following modes of verification, :-

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

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

(iii) Digital Signature ( compulsory for Companies)

Where the mode of authentication of any document is through any of the modes mentioned in (i) and (ii), such verification shall be done within two days of furnishing the documents. 

Author's Opinion - Since the Government has not determined any time limit for signing through Digital Signature, in my opinion, the document or any other electronic submission, which has to be digitally signed, shall be submitted ONLY after digitally signing it. There can be no submission without digitally signing it. One cannot submit first and sign later.

However, in case of Aadhaar based Electronic Verification Code (EVC) and Bank account based One Time Password (OTP), documents or any other submissions can be submitted before and signed later but within two days of submission.

Thanks