GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NOTIFICATION No. 04/2023–Central Tax
New Delhi, dated the 31st March, 2023
G.S.R... (E). – In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely: -
1. Short title and commencement. - (1) These rules may be called the Central Goods and Services Tax (Amendment) Rules, 2023.
(2) They shall be deemed to have come into force from the26thday of December, 2022.
2. In the Central Goods and Services Tax Rules, 2017 in rule 8,-
(i)for sub-rule (4A), the following sub-rule shall be substituted, namely:-“(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), undergo authentication of Aadhaar number and the date of submission of the applicationin such casesshall be the date of authenticationof 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.Provided that every application made under sub-rule (4) by a person, other than a person notified under sub-section (6D) of section 25, who has opted for authentication of Aadhaar number and is identified on the common portal, based on data analysis and risk parameters, shall be followed by biometric-based Aadhaar authentication and taking photograph 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 proviso.”;
(ii)in sub-rule (4B), for and words, “provisions of”, the words “proviso to”, shall be substituted.
[F. No. CBIC-20013/1/2023-GST]
Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide notification No. 3/2017-Central Tax, dated the 19thJune, 2017, published, vide number G.S.R. 610(E), dated the 19thJune, 2017 and were last amended, vide notification No. 26/2022 -Central Tax, dated the 26thDecember 2022, vide number G.S.R. 902 (E), dated the 26thDecember 2022.
GuestNotification No : 04/2023–Central Tax
on 03 April 2023
Published in GST
Source : https://taxinformation.cbic.gov.in/view-pdf/1009686/ENG/Notifications,