The Finance Department, Gujarat on April 20, 2023, issued a notification regarding the Gujarat Goods and Services Tax (Amendment) Rules, 2023 to further amend the Gujarat Goods and Services Tan Rules, 2017
These Rules shall be deemed to have come into force from December 26, 2022.
The following has been amended namely: -
In Rule 8 which states “Application for registration” 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 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.
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 an 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 photographs 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 Chief 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."
[Notification No.(GEN-28)GST-2023/S.164(84)GSTCell]
