CA Rohit kapoor
Quick Summary
1) CBIC has issued NotificationNo 62/2020dated 21st August 2020 which seeks to make Tenth amendment to the CGST rules. These rules may be called the Central Goods and Services Tax (Tenth Amendment) Rules, 2020. 2) These shall be effective from 21st August 2020 i.e date of their publication in the
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FAQ :
The new rules, requiring Aadhaar or physical verification for GST registration, became effective from 21st August 2020.
Businesses can choose either Aadhaar authentication or undergo a physical verification of their business premises.
If Aadhaar authentication is opted for, GST registration is considered granted within 3 days, without a physical inspection of the premises.
If Aadhaar authentication is not opted for, registration will only be granted after a physical verification of the place of business.
Linking Aadhaar with GST and PAN creates a centralised government database to facilitate data analytics and help in checking tax evasion.
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