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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY,
PART II, SECTION 3, SUB SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NOTIFICATION No. 04/2023 – Central Tax
New Delhi, dated the 31st March, 2023
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:-
“(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]
(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.
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