What is EVC? Full Form, Meaning, and How it Works in Income Tax and GST

EVC, or Electronic Verification Code, is something every Indian taxpayer encounters at least once a year, usually at the final step of filing an income tax return or submitting a GST return. Yet many people remain unclear about what it actually is, how to generate one, and how it differs from a DSC. This guide covers everything about EVC in plain language, including its role in income tax and GST, how to generate it, and when to choose it over a Digital Signature Certificate.

What is EVC? Understanding the Full Form and Meaning

The EVC full form is Electronic Verification Code. It is a 10-digit alphanumeric code that the tax portal sends to a taxpayer’s registered mobile number or email ID. Essentially, the code electronically confirms the identity of the person submitting a return or performing a specific action on a government tax portal.

What is EVC in Income Tax Return?

When a taxpayer files an income tax return online, simply uploading the return is not enough. The taxpayer must also verify it. Until verification is complete, the Income Tax Department considers the filing incomplete.

EVC in income tax return filing is one of the accepted methods to complete this verification electronically. Once the taxpayer verifies the return using EVC, they no longer need to send a signed physical copy of the ITR-V to CPC Bangalore.

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When is EVC Required for Income Tax?

EVC is required in the following situations on the income tax e-filing portal:

• Filing and verifying income tax returns (ITRs)
• Verifying statutory forms submitted on the portal
• Submitting a refund reissue request
• Responding to notices issued by the Income Tax Department
• Logging in to the e-filing portal (as an alternative verification method)
• Resetting a forgotten password on the portal

How to Generate EVC for Income Tax Return

There are multiple ways to generate EVC on the income tax portal. Taxpayers can choose whichever method suits them best.

Method 1: Through Net Banking

Log in to the net banking account of any eligible bank. Next, look for the link to the income tax e-filing portal within the banking dashboard. Clicking that link automatically redirects the taxpayer to the portal in a logged-in state. From the dashboard, navigate to Services > Generate EVC, and the portal will send the EVC to the registered mobile number and email ID.

Method 2: Through a Pre-Validated Bank Account

The bank account must first be pre-validated and EVC-enabled on the income tax portal. Once that is done, go to Services > Generate EVC on the dashboard. Select the bank account option. The EVC will be sent to the mobile number and email registered with that bank account.

Method 3: Through a Pre-Validated Demat Account

Similar to the bank account method, the Demat account (held with CDSL or NSDL) must be pre-validated and EVC-enabled on the portal. After selecting the Demat account option under Generate EVC, the code is sent to the registered contact details.

Method 4: Through a Bank ATM

Some banks allow taxpayers to generate EVC through the ATM using a debit card. The PAN must be linked to that bank account. The option is typically available under the tax-related services section of the ATM menu.

Method 5: Through Aadhaar OTP

If the Aadhaar card is linked to the PAN, the taxpayer can choose to generate an Aadhaar-based OTP. The mobile number must be registered with Aadhaar for this method to work. While this is technically Aadhaar OTP rather than EVC, the portal treats it as equivalent for the purpose of e-verification.

Important: An EVC generated through any of these methods is valid for 72 hours from the time of generation. It can be used only once. Each return or item that needs verification requires a fresh EVC.

How to Enable EVC on a Bank Account

A common point of confusion is the difference between generating EVC and enabling EVC on a bank account. The latter is a pre-requisite for the former.

Here is how to enable EVC on a bank account step by step:

Step 1: Log in to the income tax e-filing portal at incometax.gov.in.

Step 2: Go to My Profile > My Bank Accounts.

Step 3: Add the bank account by entering the account number, IFSC code, account type, and the mobile number registered with that bank.

Step 4: Click on Validate. The portal will send an OTP to the registered mobile number to confirm the account details.

Step 5: Once the bank validates the account (this can take up to 24 to 48 hours in some cases), the account becomes pre-validated.

Step 6: After pre-validation, click on Enable EVC for that bank account.

Once EVC is enabled, the bank account can be used to generate an EVC for verifying returns and other activities on the portal.

What is EVC in GST?

The concept of EVC in GST works in a broadly similar way but serves a slightly different purpose within the GST ecosystem. On the GST portal, there are three methods of user authentication: DSC, E-Sign, and EVC.

EVC in GST is an OTP-based verification method. When a taxpayer chooses to submit a return or authenticate a document using EVC, the GST portal generates an OTP and sends it to the mobile number and email ID of the Authorised Signatory registered on the portal. The taxpayer enters this OTP to complete submission.

EVC is used in GST for:

• Filing GSTR-1, GSTR-3B, and other returns
• Submitting GST registration applications
• Responding to notices on the GST portal
• Authenticating amendments and other forms

Who Can Use EVC in GST?

This is where GST differs slightly from income tax rules.

• Individuals, proprietorships, and partnership firms can use EVC on the GST portal.
• Companies and Limited Liability Partnerships (LLPs) were historically required to use DSC mandatorily. However, as per recent updates, companies can now also opt for EVC as an alternative to DSC for certain filings on the GST portal.
• GST Suvidha Providers (GSPs) filing returns on behalf of eligible taxpayers can also use EVC where DSC is not mandatory.

For most small businesses, proprietors, and individual GST filers, EVC is the most practical and accessible option.

EVC vs Aadhaar OTP vs DSC: A Quick Reference Table

Conclusion

EVC has made return filing significantly more accessible for millions of Indian taxpayers. Whether someone is filing an income tax return independently or submitting a GSTR-3B for a small business, EVC eliminates the need for physical submissions and expensive digital signature setups. Moreover, it is secure, free, and works on any device without additional hardware.

Understanding when and how to use EVC, how it compares to DSC, and how to keep the bank account pre-validated ensures that verification does not become a last-minute problem during filing season. Fortunately, the steps are straightforward once the initial setup is complete.

Frequently Asked Questions (FAQs) About EVC

1. What is the full form of EVC? 

EVC full form is Electronic Verification Code. It is a 10-digit alphanumeric code used to verify identity on India’s income tax e-filing portal and the GST portal.

2. How long is EVC valid? 

An EVC is valid for 72 hours from the time it is generated. It can only be used once for a single return or transaction.

3. Can the same EVC be used to verify multiple returns? 

No. One EVC can only be used to verify one return. A new EVC must be generated for each return or transaction that needs to be verified.

4. Is EVC free to generate? 

Yes. There are no charges for generating or using EVC on the income tax e-filing portal or the GST portal.

5. Is EVC valid for GST registration? 

Yes. EVC can be used to authenticate and submit GST registration applications for eligible taxpayers such as individuals and proprietors.

6. Can a GST Suvidha Provider (GSP) use EVC to file returns on behalf of a taxpayer? 

Yes. Following a GSTN update, GSPs can use EVC to file returns for taxpayers for whom DSC is not mandatory.

About the author

Mehul Jagwani

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Mehul is a seasoned content writer with a passion for simplifying complex accounting and GST topics. With a keen interest in entrepreneurship and business management, he specializes in creating informative and engaging content for themunim.com. His goal is to help businesses understand and implement accounting and GST software solutions effectively. When he's not crafting content, Mehul enjoys exploring new places and spending time with his Golden Retriever.