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

Punjab Goods and Services Tax (Seventh Amendment) Rules, 2023

23-Aug-2023 | G.S.R. 81/P.A.5/2017/S.164/Amd.(66)/2023

Government of Punjab has issued the Punjab Goods and Services Tax (Seventh Amendment) Rules, 2023, effective from 26th December 2022. By virtue of the amendment, the following sub-rule shall substitute sub-rule (4A), as follows: (4A) When an applicant, other than a person notified under sub-section (6D) of section 25, opts for the authentication of their Aadhaar number, they shall undergo Aadhaar number authentication while submitting the application under sub-rule (4). The date of submission of the application in such cases shall be the date of Aadhaar number authentication or fifteen days from the submission of the application in Part B of FORM GST REG-01 under sub-rule (4), whichever is earlier. Provided that every application made under sub-rule (4) by a person, other than a person notified under sub-section (6D) of section 25, who has opted for Aadhaar number authentication and is identified on the common portal based on data analysis and risk parameters, shall be followed by biometric-based Aadhaar authentication and the taking of the applicant's photograph where the applicant is an individual, or of such individuals in relation to the applicant as notified under sub-section (6C) of section 25 where the applicant is not an individual. This shall be done along with the verification of the original copy of the documents uploaded with the application in FORM GST REG-01 at one of the Facilitation Centres notified by the Commissioner for the purpose of this sub-rule. The application shall be deemed complete only after the completion of the process laid down under this proviso. This notification shall be deemed to have come into force on and with effect from the 31st day of March, 2023.

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