amendment in cgst rules
amendment in CGST Rules

Amendment in CGST Rules : Notification No. 04/2023

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SYNOPSIS: CBIC has made amendment in CGST Rules by notification no. 04/2023. Changes in Aadhar authentication and biometric rules.

The Central Board of Indirect Taxes and customs (CBIC) has made amendment in CGST rules via notification no.04/2023. It notifies and substitute Rule 8(4A) and Rule 8(4B) relating to Aadhar authentication and biometric verification.

notification no. 04/2023 – central tax (amendment in CGST rules)

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

amendment in CGST rules

G.S.R… (E). –In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:

1. Short title and commencement.— (1) These rules may be called the Central Goods and Services Tax (Amendment)
Rules, 2023.

(2) They shall be deemed to have come into force from the 26th day of December, 2022.

2. 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:-

amendment in CGST rules

“(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.

[F. No. CBIC-20013/1/2023-GST]

amendment in CGST rules
(Alok Kumar)
Director

Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide notification No. 3/2017-Central Tax, dated the 19th June, 2017, published, vide number G.S.R. 610(E), dated the 19thJune, 2017 and were last amended, vide notification No. 26/2022 -Central Tax, dated the 26th December 2022, vide number G.S.R. 902 (E), dated the 26th December 2022. Source: CBIC amendment in CGST rules | Aadhar authentication rules changed.

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