GST meaning · updated October 2026

OTP-based authentication and EVC on the GST portal

OTP-based authentication lets you sign GST returns, applications and replies with a one-time password sent to the authorised signatory's registered mobile and email. It is called electronic verification code, or EVC, on the portal and is an alternative to a digital signature certificate.

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Where OTP or EVC is used

Rule 26 of the CGST Rules allows applications, returns and other documents to be verified through EVC. Companies registered under the Companies Act must generally use a digital signature certificate, while proprietors, partnerships and most others can use EVC.

  • Filing GSTR-1, GSTR-3B, CMP-08 and other returns.
  • Submitting registration, amendment and cancellation applications.
  • Filing replies to notices and refund applications.
  • Aadhaar authentication during registration, where the OTP goes to the Aadhaar-linked mobile.
  • Nil return filing by SMS, confirmed by OTP.

Common problems

Most OTP failures come from an outdated mobile number or email for the authorised signatory. If the signatory has changed, update the details through a non-core amendment first. Aadhaar OTP goes to the number linked with Aadhaar, which may differ from the number in the GST registration.

Never share an OTP with anyone you have not authorised. The person entering an OTP is effectively signing the document on your behalf. If a consultant files for you, give them access through a documented process and review each return before the OTP is entered.

Get it handled for you

Have a GST question or problem? Our chartered accountants can review it for free and tell you the next step. Call or WhatsApp +91 63677 44602, or use the form below.

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.

Questions

OTP-based authentication — FAQs

Can a company file GSTR-3B with EVC?+
Companies are generally required to use a digital signature certificate for verification, though the portal has allowed EVC for some filings at times. Check the option shown on the filing screen.
Why am I not receiving the GST OTP?+
The OTP goes to the mobile and email of the authorised signatory on record. If these are outdated, update them through the amendment process.
Is OTP the same as Aadhaar authentication?+
No. EVC uses the registered mobile and email. Aadhaar authentication uses the mobile linked with Aadhaar and may also involve biometric verification.
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