CBIC Amends The Rules Related To Biometric-Based Aadhaar Authentication And Risk-Based Physical Verification For GST Registration

The Central Board Of Indirect Taxes and Customs (CBIC) has amended the rules related to Aadhar Authentication and Biometric Verification Rules.

The Board has notified the Central Goods and Services Tax (Amendment) Rules, 2023 which shall be effective from 26th December 2022.

The Board has substituted Rule 8(4A) of the CGST Act, 2017.

The date of submission of the application in 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. This is true even if the applicant, who is not a person notified under sub-section (6D) of Section 25, chooses to have his Aadhaar number authenticated.

Every application made under sub-rule (4) by a person, other than a person notified under section 25 (6D), who has opted for authentication of an Aadhaar number and is identified on the common portal, based on data analysis and risk parameters. It shall be followed by biometric-based Aadhaar authentication and taking photographs of the applicant where the applicant is an individual in relation to the applicant 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. The application shall be deemed to be complete only after completion of the process laid down under this proviso.

Notification No. 04/2023

Date: 31.03.2023

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