Central Goods and Services Tax (Amendment) Rules, 2024

Last updated: 11 July 2024

Notice Date : 10 July 2024

Quick Summary

The Central Goods and Services Tax (Amendment) Rules, 2024 have been introduced to update the existing GST registration procedures. These amendments, effective from their publication date, introduce a new verification requirement for certain applicants. Specifically, individuals or representatives applying for GST registration who have not opted for Aadhaar authentication will now need to have their photograph taken and original documents verified at a notified Facilitation Centre.

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 10th July, 2024
No. 12/2024 – Central Tax

G.S.R. 376(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, 2024.

(2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette.

2. In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), with effect from a date to be notified, in rule 8, in sub-rule (4A), after the first proviso, the following proviso shall be inserted, namely: -

“Provided further 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 not opted for authentication of Aadhaar number, shall be followed by 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 Centers notified by the Commissioner for the purpose of this sub-rule and the application shall be deemed to be complete only after successful verification as laid down under this proviso.”

For full notification please refer to the attachment.

FAQ :

These are updated rules to the Central Goods and Services Tax Rules, 2017, introduced by the Ministry of Finance on 10th July 2024.

These rules generally come into force on the date of their publication in the Official Gazette, unless otherwise specified.

The amendment introduces a new verification process for GST registration applications made by individuals who have not opted for Aadhaar authentication.

Applicants who haven't opted for Aadhaar authentication will need to have their photograph taken and their original uploaded documents verified at a notified Facilitation Centre.

This applies to applicants who have not opted for Aadhaar number authentication and are not notified under sub-section (6D) of section 25.

The verification of original documents and photograph will be conducted at one of the Facilitation Centers notified by the Commissioner.