CGST Rules 2017 Amendments Rules for Aadhaar Authentication Options specified
[Notification No 62/2020 – Central Tax
dated 20 August 2020]
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 (Tenth Amendment) Rules, 2020.
(2)
Save as otherwise provided, they shall come into force on the date of their
publication in the Official Gazette.
2. In the Central Goods
and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 8, for sub-rule (4A), the
following sub-rule shall be substituted with effect from 01st April,
2020, 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), with
effect from 21st August,
2020, 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.”.
3.
In the said rules, in rule 9, with
effect from 21st August,
2020,-
(i) in sub-rule (1), for
the proviso, the following provisos shall be substituted, namely:-
“Provided
that where a person, other than a person notified under sub-section (6D) of section
25, fails to undergo authentication of Aadhaar number
as specified in sub-rule (4A) of rule 8 or does not opt for authentication of Aadhaar number, the registration shall be granted only
after physical verification of the place of business in the presence of the
said person, in the manner provided under rule 25:
Provided
further that the proper officer may, for reasons to be recorded in writing and
with the approval of an officer not below the rank of Joint Commissioner, in
lieu of the physical verification of the place of business, carry out the
verification of such documents as he may deem fit.”;
(ii)
in sub-rule (2), before the Explanation,
the following proviso shall be inserted, namely: -
“Provided
that where a person, other than a person notified under sub-section (6D) of
section 25, fails to undergo authentication of Aadhaar
number as specified in sub-rule (4A) of rule 8 or does not opt for
authentication of Aadhaar number, the notice in FORM
GST REG-03 may be issued not later than twenty one days from the date of
submission of the application.”;
(iii)
in sub-rule (4), for the word, “shall”,
the word “may” shall be substituted;
(iv)
for sub-rule (5), the following sub-rule
shall be substituted, namely: -
“(5)
If the proper officer fails to take any action, -
(a) within a period of three working days from the date
of submission of the application in cases where a person successfully undergoes
authentication of Aadhaar number or is notified under
sub- section (6D) of section 25; or
(b) within the time period prescribed under the
proviso to sub-rule (2), in cases where a person, other than a person notified under
sub- section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8; or
(c) within a period of
twenty one days from the date of submission of the application in cases where a
person does not opt for authentication of Aadhaar
number; or
(d) within a period of
seven working days from the date of the receipt of the clarification,
information or documents furnished by the applicant under sub-rule (2),
the
application for grant of registration shall be deemed to have been approved.”.
4.
In the said rules, in rule 25, with
effect from 21st August,
2020, after the words “failure of Aadhaar
authentication”, the words “or due to not opting for Aadhaar
authentication” shall be inserted.
[F.
No. CBEC-20/06/16/2018-GST (Pt. II)]