As per Notification No 62/2020 –CT dt. 20th
August, 2020
These rules may be called CGST (Tenth Amendment) Rules, 2020. They shall come into force on the date of their publication in the Official Gazette.
In Rule-8 of
CGST Rules 2017, the following Sub-rule (4A) shall be substituted w.e.f. 01st
April, 2020-
"(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),with effect from 21stAugust, 2020,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-9, following Sub-Rules-(1) shall be
substituted w.e.f. 21st August, 2020 –
"Provided that where a person, other than
a person notified under sub-section (6D) of section 25, fails to undergo
authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 or
does not opt for authentication of Aadhaar number, the registration shall be
granted only after physical verification of the place of business in the
presence of the said person, in the manner provided under rule 25:
Provided further that the proper officer may,
for reasons to be recorded in writing and with the approval of an officer not
below the rank of Joint Commissioner, in lieu of the physical verification of
the place of business, carry out the verification of such documents as he may
deem fit.";
In
Sub-Rules-(2) of Rule-9, before the Explanation, the following proviso shall be
inserted w.e.f. 21st August, 2020 –
"Provided that where a person, other than
a person notified under sub-section (6D) of section 25, fails to undergo
authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 or
does not opt for authentication of Aadhaar number, the notice in FORM GST
REG-03 may be issued not later than twenty one days from the date of submission
of the application.";
In sub-rule (4) of Rule-9, for the word,
"shall", the word "may" shall be substituted;
In Rule-9, following sub-rule (5), shall be
substituted,-
"(5) If the proper officer fails to take
any action, -
- within
a period of three working days from the date of submission of the application
in cases where a person successfully undergoes authentication of Aadhaar number
or is notified under sub- section (6D) of section 25; or
- within
the time period prescribed under the proviso to sub-rule (2), in cases where a
person, other than a person notified under sub- section (6D) of section 25,
fails to undergo authentication of Aadhaar number as specified in sub-rule (4A)
of rule 8; or
- within
a period of twenty one days from the date of submission of the application in
cases where a person does not opt for authentication of Aadhaar number; or
- within
a period of seven working days from the date of the receipt of the
clarification, information or documents furnished by the applicant under
sub-rule (2),
the application for grant of registration
shall be deemed to have been approved.".
In Rule 25, w.e.f. 21st August, 2020, after the words "failure of Aadhaar authentication", the words "or due to not opting for Aadhaar authentication" shall be inserted.
FOR GST REGISTRATION GUIDE, PLEASE VISIT.......
https://cacityindia.blogspot.com/2020/07/gst-registration-step-by-step-procedure.html
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