The Commercial Tax Department, Jharkhand, on July 03, 2024, issued the Jharkhand Goods and Services Tax (Amendment) Rules, 2023, to further amend the Jharkhand Goods and Services Tax Rules, 2017.
The following has been stated namely: -
• In rule 8 (4A) – “Application for registration”, shall be substituted with “(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.”
• In rule 8 (4B) – “Application for registration” the words, “provisions of”, shall be substituted with the words “proviso to”.
[Notification no. - 4/2023 – State Tax]
