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Aadhar Authentication rule revised with retrospective effect from 26 December 2022.

Sub-rule (4A) of Rule 8 of CGST Rules has been now divided into two parts. The first part provides for simple authentication of Aadhar (OTP based authentication) and also provides that date of submission of application in such cases shall be the date of authentication of Aadhaar, or fifteen days from the submission of the application in Part B of FORM GST REG-01, whichever is earlier.

And second part [in the form of proviso to sub-rule 4(A)] provides for biometric based authentication of Aadhar along with photograph of applicant and verification of original documents which is currently operational in the state of Gujrat only as per Notification No.27/2022 - Central Tax dated 26 Dec 2022.

Sub-rule (4B) has also been amended to provide that proviso to sub-rule 4(A) shall not apply in any state except the state of Gujrat.

New sub-rule (4A) shall now be read as below:

(4A) Where an applicant, other than a person notified u/s 25(6D), 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 u/s 25(6D), who has opted for authentication of Aadhaar number and is identified on the common port.......
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Author:

TaxReply


Apr 1, 2023


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