Section 8(2) in Himachal Pradesh Goods and Services Tax Rules, 2017
(2)(a)The Permanent Account Number shall be validated online by the common portal from the database maintained by the Central Board of Direct Taxes.(b)The mobile number declared under sub-rule (1) shall be verified through a one-time password sent to the said mobile number; and(c)The e-mail address declared under sub-rule (1) shall be verified through a separate one-time password sent to the said e-mail address.
