{"id":15490,"date":"2020-08-28T16:15:23","date_gmt":"2020-08-28T10:45:23","guid":{"rendered":"https:\/\/corpbiz.io\/learning\/?p=15490"},"modified":"2024-12-16T17:41:17","modified_gmt":"2024-12-16T12:11:17","slug":"latest-cbic-has-notified-provision-for-aadhaar-authentication-in-gst-registration-india","status":"publish","type":"post","link":"https:\/\/corpbiz.io\/learning\/latest-cbic-has-notified-provision-for-aadhaar-authentication-in-gst-registration-india\/","title":{"rendered":"Latest : CBIC has notified Provision for Aadhaar Authentication in GST Registration"},"content":{"rendered":"\n

CBIC has amended the Central Goods & Services Tax Rules, 2017, in the exercise of the powers conferred by section 164<\/em> of the<\/strong><\/em> CGST Act, <\/em><\/strong>2017<\/strong>[1]<\/strong><\/a><\/sup><\/em><\/strong>. The Central Government taking recommendations with the Council makes the Central Goods and Services Tax (Tenth Amendment) Rules<\/em><\/strong>. The amendment is regarding Aadhaar authentication for GST registration<\/strong><\/a>. This has come into force on the date of their publication in the Official Gazette.<\/p>\n\n\n\n

Read our article<\/b>:How to apply for GST registration certificate online?<\/a><\/mark><\/p>\n\n\n\n

Highlights of the Amendment<\/h2>\n\n\n\n

In CGST Rules, 2017, under rule 8<\/strong>, the sub-rule (4A),<\/strong> has been substituted with effect from 01st April 2020<\/strong>, is as follows: –<\/em><\/p>\n\n\n

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\"Highlights<\/figure><\/div>\n\n\n

Rule-8 (Sub-Rule 4A)<\/h3>\n\n\n\n

Where an applicant, other than a person notified under\nsub-section (6D) of section 25, submits an application under sub-rule (4) have\nto opt for an Aadhaar authentication. It has came with effect from 21st August\n2020, as now he has to undergo authentication of Aadhaar number. In these cases\nthe date of submission of an application will be from date of authentication of\nthe Aadhaar number, or 15 days from the submission of the application in Part B\nof FORM GST REG-01 under sub-rule (4), whichever is earlier.<\/p>\n\n\n\n

In CGST Rules 2017,\nunder rule 9<\/strong>, the following is\nsubstituted with effect from 21st August\n2020. <\/strong>Those are as follows:-<\/em><\/p>\n\n\n\n

Rule-9 (Sub-Rule (1)  <\/h3>\n\n\n\n

The following proviso has been substitute :-<\/strong><\/em><\/p>\n\n\n\n

If a person fails to undergo Aadhar authentication of\nAadhaar number as specified in sub-rule (4A) of rule 8 or does not opt for\nauthentication of Aadhaar number, then registration will be granted only after\nphysical verification of a place of business in the presence of the said\nperson. It will be in the same manner provided under rule 25.<\/p>\n\n\n\n

Provided further that the proper officer may record the reasons in writing and with approval of the officer not below the rank of Joint Commissioner, carry out the physical verification of the business’s place, and such documents as he may deem fit.<\/p>\n\n\n\n

Rule-9 (Sub-Rule (2)<\/h3>\n\n\n\n

Before the Explanation, the following proviso has been inserted: –<\/strong><\/em> <\/strong><\/p>\n\n\n\n

Provided that when a person, fails to undergo Aadhaar authentication number as mentioned under sub-rule (4A) of rule 8 or does not opt for authentication of Aadhaar number, the notice can be issued in FORM GST REG-03<\/em><\/strong> within 21 days from the date of submission of the application.<\/p>\n\n\n\n

Rule-9 (Sub-Rule (4)<\/h3>\n\n\n\n

For the word “shall,” the word \u201cmay\u201d has been\nsubstituted.<\/p>\n\n\n\n

Rule-9 (Sub-Rule (5)<\/h3>\n\n\n\n

The following sub-rule has been substituted, if the proper officer fails to take any action:-<\/em><\/strong><\/p>\n\n\n\n