The Government of West Bengal on August 07, 2024, issued the West Bengal Goods and Services Tax (Second Amendment) Rules, 2024, to further amend the West Bengal Goods and Services Tax Rules, 2017.
The following amendment has been stated:
• In rule 8, which states “Application for registration”, 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."
This notification shall be deemed to have come into force with effect from July 10, 2024.
[Notification No 1269-F.T]
