Notification No.: 13/2024 – Central Tax
Date of Notification: 10th July 2024
Relevant Sections and Rules:
- Central GST Act, 2017:
- Section 25 – Procedure for registration
- CGST Rules, 2017:
- Rule 8(4A) – Biometric Aadhaar authentication and document verification
- Rule 8(4B) – Power of Government to exempt States/UTs from Rule 8(4A)
- Earlier Notification Rescinded:
- Notification No. 27/2022 – Central Tax, dated 26th December 2022 – Aadhaar authentication requirement limited to Gujarat (later amended by Notification 31/2023 and 54/2023 to include Puducherry & Andhra Pradesh)
Summary of Notification:
- This notification, issued under Rule 8(4B) of the CGST Rules, 2017, rescinds Notification No. 27/2022 – Central Tax dated 26th December 2022.
- Notification No. 27/2022 had earlier specified that biometric Aadhaar authentication and document verification under Rule 8(4A) would be applicable only in the State of Gujarat (later extended to Puducherry and Andhra Pradesh).
- With this rescission, the earlier restrictions/limitations are withdrawn, and the provisions of Rule 8(4A) will henceforth be governed as per the general framework without State-specific exemptions.
- The rescission takes effect from the date of publication in the Official Gazette, while saving any actions already taken under the rescinded notification.
