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Taxation Central Ministry of Finance Central Goods and Services Tax Act, 2017

Amendment in Notification No. 27/2022-Central Tax regarding the applicability of Rule 8(4B) of CGST Act 2017 for registration based on Aadhaar authentication

31-Jul-2023 | No. 31/2023- Central Tax

Central Board of Indirect Taxes and Customs has issued a circular regarding the amendment in Notification No. 27/2022-Central Tax dated 26th December 2022 specifying that the provisions of Rule 8(4B) of the Central Goods and Services Tax Rules, 2017 rules shall not apply in all the States and Union territories except the State of Gujarat.

By virtue of this amendment, now Rule 8(4B) shall also be applicable in the State of Puducherry along with the State of Gujarat.

Further, amended Rule 8(4A) of the CGST Rules states that the application for registration shall be deemed to be complete only after the biometric-based Aadhaar authentication and taking photograph of the applicant in case of an individual or of such individuals in relation to the applicant as notified where the applicant is not an individual, along with the verification of the original copy of the documents uploaded with the application in Form GST REG-01 at one of the notified Facilitation Centres.

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