In pursuance of sub-rule (3) of rule 26 of the Assam Goods and Services Tax Rules, 2017, the Commissioner of State tax, Assam hereby 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;

This order shall come into force on the first day of July, 2017.

(Anurag Goel)

Commissioner of State tax, Assam

Dispur, Guwahati