An Electronic Verification Code (EVC) is a one-time password sent to the registered mobile number and email of the authorised signatory. Entering it on the GST portal serves as the signature for returns, applications and replies, so you do not need a digital signature token.
Rule 26 of the CGST Rules allows verification by DSC, Aadhaar-based e-signature or EVC. Proprietors, partnership firms, HUFs, trusts and other non-corporate taxpayers can file with EVC. Companies and LLPs must use a DSC. EVC is commonly used for GSTR-1, GSTR-3B, refund applications, registration amendments and notice replies.
Most EVC failures come from an old mobile number or email linked to the signatory, a signatory who has left the business, or a filing started too close to the deadline. Update the authorised signatory or their contact details through a non-core amendment well before a due date. Since the OTP is the signature, never let an outsider receive it on your behalf; a consultant should file with the OTP shared by you at the time, not with a number they control.
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This guide explains the law in general terms as of October 2026. Time limits and requirements can depend on the facts of your case and on the notice you received.
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