In the Central Goods and Services Tax Rules, 2017 in rule 8,-
(i) for sub-rule (4A), the following sub-rule shall be substituted, namely:-
“(4A) Where an applicant, other than a person notified under sub-section (6D) of section 25, opts for
authentication of Aadhaar number, he shall, while submitting the application under sub-rule (4), undergo
authentication of Aadhaar number and the date of submission of the application in such cases shall be the
date of authentication of the Aadhaar number, 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 authentication of Aadhaar number and is identified on
the common portal, based on data analysis and risk parameters, shall be followed by biometric-based
Aadhaar authentication and taking photograph of the applicant 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, 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 and the application shall be deemed to be complete only
after completion of the process laid down under this proviso.”;
(ii) in sub-rule (4B), for and words, “provisions of”, the words “proviso to”, shall be substituted.
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