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CGST (Fourteenth Amendment) Rules, 2020

GST Registration verification to be more rigorous
(Effective date to be notified)

Rule 8 of CGST Rules

Sub-rule (4A) substituted with effective date to be notified later:

GST Registration Process shall be followed by Condition
biometric-based Aadhaar authentication and taking photograph. If opted for Aadhaar authentication
taking biometric information, photograph and verification of such other KYC documents, as notified. If not opted for Aadhaar authentication

 

Increased processing time for new GST Registrations
(w.e.f. 22/12/2020)

Rule 9 of CGST Rules

Revised Time Limit Condition
For Granting of GST Registration or issuing notice in Form GST REG-03 for seeking clarification / additional information.
Rule 9(1) & 9(2)
30 Days a) If taxpayers fails to do Aadhar verification or
b) if taxpayer does not opt for Aadhar verification or
c) the officer deems it fit to carry physical verification of place of business.
7 Working Days In other cases
For Granting of GST Registration after receiving reply to notice issued by officer in Form GST REG-03.
Rule 9(3)
7 Working Days In all cases

Rule 9(5)

Deemed approval, if officer fails to take action within the above specified time limit.


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Author:

TaxReply


Dec 24, 2020


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