Notification No.: 31/2023 – Central Tax
Date of Notification: 31st July 2023
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 25 – Procedure for registration
- CGST Rules, 2017:
- Rule 8(4A) – Aadhaar authentication and biometric verification for GST registration
- Rule 8(4B) – Power of Government to exempt specific States/UTs from applicability of Rule 8(4A)
- Earlier Notification Amended:
- Notification No. 27/2022 – Central Tax, dated 26th December 2022 – Aadhaar biometric authentication to apply only in Gujarat
- Notification No. 05/2023 – Central Tax, dated 31st March 2023 – Clarification in wording
Summary of Notification:
- This notification amends Notification No. 27/2022 – Central Tax, which had restricted the applicability of Rule 8(4A) of CGST Rules (biometric-based Aadhaar authentication and physical verification of documents for GST registration) to the State of Gujarat only.
- With this amendment, the provisions of Rule 8(4A) will now apply in both the State of Gujarat and the Union Territory of Puducherry.
- This means that new GST applicants in Puducherry will also be required to undergo biometric-based Aadhaar authentication, photograph capture, and verification of original documents at designated facilitation centers.
