The CBIC vide Notification No. 94/2020-Central Tax dated December 22, 2020, has issued Central Goods and Services Tax Rules (Fourteenth Amendment), 2020, inter alia, substituting Rule 8(4A) of the Central Goods and Services Tax Rules, 2017 (“CGST Rules”), w.e.f. date to be notified later, in the following manner:
• Every application made for the registration by the applicant shall be followed by:
• Biometric-based Aadhaar authentication and taking photograph, unless exempted under sub-section (6D) of Section 25 of the CGST Act, 2017 (“CGST Act”) [i.e., class of persons exempted by way of Govt notification from undergoing Aadhar Authentication] where such person has opted for authentication of Aadhaar number
• Taking biometric information, photograph and verification of such other KYC documents, as notified, unless the applicant is exempted under sub-section (6D) of Section 25 à Where such person has opted not to get Aadhaar authentication done
along with the verification of the original copy of the documents uploaded with the application in FORM GST REG-01.
• The application shall be deemed to be complete only after completion of the process laid down under above sub-rule
Substituted Rule 8(4A) of the CGST Rules will read as under from a date to be notified later:
"8. Application for registration-
(4A) Every application made under rule (4) shall be followed by-
(a) biometric-based Aadhaar authentication and taking photograph, unless exempted under sub-section (6D) of section 25, if he has opted for authentication of Aadhaar number; or
(b) taking biometric information, photograph and verification of such other KYC documents, as notified, unless the applicant is exempted under sub-section (6D) of section 25, if he has opted not to get Aadhaar authentication done, of the applicant where the applicant is an individual or of such individuals in relation to the applicant as notified under sub-section (6C) of section 25 where the applicant is not an individual, along with the verification of the original copy of the documents uploaded with the application in FORM GST REG-01 at one of the Facilitation Centres notified by the Commissioner for the purpose of this sub-rule and the application shall be deemed to be complete only after completion of the process laid down under this subrule."
The Notification can be accessed here
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