Notification No.: 37/2020 – Central Tax
Date of Notification: 28th April 2020
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 164 – Power to make rules
- CGST Rules, 2017 (as amended):
- Rule 9(c) – Aadhaar authentication for registration verification
- Rule 25 – Physical verification of place of business
- Relevant Prior Notification:
- Fourth Amendment Rules, 2019 via Notification No. 31/2019 – Central Tax dated 28th June 2019
Summary of Notification
Effective Date of Aadhaar-linked GST Registration Verification Rules:
This notification formally appoints 21st April 2020 as the date from which the provisions of clause (c) of Rule 9 and Rule 25 of the CGST (Fourth Amendment) Rules, 2019 shall come into force.
✅ Impact of Activation:
- Enables physical verification of business premises where Aadhaar authentication fails or is not opted during GST registration.
- Authorises proper officers to conduct on-ground verification under the specified conditions outlined in Rule 25.
This notification operationalizes a crucial compliance mechanism by linking Aadhaar validation with GST registration authentication, enhancing control and fraud prevention.
