GST Registration after Authentication of Aadhar Number or Physical Verification of Place of Business
Notification No. 62/2020 – Central Tax dated 20th August 2020
This notification [may be called the Central Goods and Services Tax (Tenth Amendment) Rules, 2020] seeks to provide for Aadhar Authentication for GST registration and physical verification of place of business before GST registration.
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Amends Rule 8(4A) of the CGST Rules, 2017, w.e.f. 01st April 2020 to provide that applicant applying for GST registration under sub-rule (4), w.e.f. 21st August 2020, shall undergo authentication of Aadhar number and the date of submission of application in such cases shall be the date of authentication or 15 days from the submission of application in Part B of Form GST REG-01, whichever is earlier.
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Amends proviso to Rule 9(1) of the CGST Rules, 2017, w.e.f. 21st August 2020 to provide that where a person fails to undergo authentication of Aadhar number or does not opt for the same then registration shall be granted only after physical verification of place of business.