GST Registration| Amendments in CGST Rules

Kusum Gandhi | Last updated: 24 August 2020

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Quick Summary

The CGST (Tenth Amendment) Rules, 2020, effective from August 21st, 2020, introduce significant changes to GST registration procedures. A key amendment relates to Aadhaar authentication for applicants, impacting the date of application submission and the registration process. These rules also specify timelines for issuing notices and deeming applications approved if no action is taken by the authorities.

As per Notification No 62/2020 –CT dt. 20th August, 2020

These rules may be called CGST (Tenth Amendment) Rules, 2020.
They shall come into force on the date of their publication in the Official Gazette.

In Rule-8 of CGST Rules 2017, the following Sub-rule (4A) shall be substituted w.e.f. 01st April, 2020-

"(4A) Where an applicant, other than a person notified under sub-section (6D) of section 25, opts for authentication of Aadhaar number, he shall, while submitting the application under sub-rule(4),with effect from 21stAugust, 2020,undergo authentication of Aadhaar number and the date of submission of the application in such cases shall be the date of authentication of the Aadhaar number, or fifteen days from the submission of the application in Part-B of FORM GST REG-01 under sub-rule (4), whichever is earlier.".

GST Registration Amendments: CGST Rules Update

In Rule-9, following Sub-Rules-(1) shall be substituted w.e.f. 21st August, 2020 –

"Provided that where a person, other than a person notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 or does not opt for authentication of Aadhaar number, the registration shall be granted only after physical verification of the place of business in the presence of the said person, in the manner provided under rule 25:

Provided further that the proper officer may, for reasons to be recorded in writing and with the approval of an officer not below the rank of Joint Commissioner, in lieu of the physical verification of the place of business, carry out the verification of such documents as he may deem fit.";

In Sub-Rules-(2) of Rule-9, before the Explanation, the following proviso shall be inserted w.e.f. 21st August, 2020 –

"Provided that where a person, other than a person notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 or does not opt for authentication of Aadhaar number, the notice in FORM GST REG-03 may be issued not later than twenty one days from the date of submission of the application.";

In sub-rule (4) of Rule-9, for the word, "shall", the word "may" shall be substituted;

In Rule-9, following sub-rule (5), shall be substituted,-

"(5) If the proper officer fails to take any action, -

within a period of three working days from the date of submission of the application in cases where a person successfully undergoes authentication of Aadhaar number or is notified under sub- section (6D) of section 25; or
within the time period prescribed under the proviso to sub-rule (2), in cases where a person, other than a person notified under sub- section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8; or
within a period of twenty one days from the date of submission of the application in cases where a person does not opt for authentication of Aadhaar number; or
within a period of seven working days from the date of the receipt of the clarification, information or documents furnished by the applicant under sub-rule (2),

the application for grant of registration shall be deemed to have been approved.".

In Rule 25, w.e.f. 21st August, 2020, after the words "failure of Aadhaar authentication", the words "or due to not opting for Aadhaar authentication" shall be inserted.

Disclaimer: The contents of this article are solely for informational purpose. It does not constitute professional advice or a formal recommendation. No part of this article should be distributed or copied without express written permission of the author.

FAQ :

The CGST (Tenth Amendment) Rules, 2020, introduced amendments to Rule 8 and Rule 9 of the CGST Rules, 2017, concerning GST registration procedures.

If an applicant opts for Aadhaar authentication, the date of submission for the GST registration application will be the date of Aadhaar authentication or fifteen days from submitting Part-B of FORM GST REG-01, whichever is earlier.

If an applicant fails to undergo Aadhaar authentication or chooses not to opt for it, registration will only be granted after a physical verification of the place of business.

If Aadhaar authentication is not completed or opted for, a notice in FORM GST REG-03 may be issued not later than twenty-one days from the date of application submission.

An application is deemed approved if the proper officer fails to take action within specified timelines, such as three working days for successful Aadhaar authentication or twenty-one days if Aadhaar authentication is not opted for.