Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 62/2020 dated 20th August, 2020 to further amend the Central Goods and Services Tax (CGST) Rules, 2017.
Key Points of the Amendment are:
1. Sub-rule 4A of Rule 8 relating to Application for registration has been substituted to provide that every registered person (other than person who is not a citizen of India or to a class of persons) i.e. an individual or in case of other than Individual i.e. authorised signatory of all types, Managing and Authorised partner and Karta of an Hindu undivided family who opts for authentication of Adhaar shall while submitting the application, or furnish proof of possession of Aadhaar number with effect from 21st August, 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 whichever is earlier.
2. Proviso to Sub-rule 1 of Rule 9 relating to Verification of the application and approval has been substituted to provide that every registered person (other than person who is not a citizen of India or to a class of persons) i.e. an individual or in case of other than Individual i.e. authorised signatory of all types, Managing and Authorised partner and Karta of an Hindu undivided family fails to undergo authentication of Aadhaar number or does not opt for authentication of Aadhaar number, then the registration shall be granted only after physical verification of the place of business in the presence of the said person. It has also been 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.
3. After Sub-rule 2 of Rule 9 relating to Verification of the application and approval a new proviso has been inserted to provide that every registered person (other than person who is not a citizen of India or to a class of persons) i.e. an individual or in case of other than Individual i.e. authorised signatory of all types, Managing and Authorised partner and Karta of an Hindu undivided family who fails to undergo authentication of Aadhaar number or does not opt for authentication of Aadhaar number then the notice in FORM GST REG-03 may be issued not later than twenty one days from the date of submission of the application.
4. Sub-rule (5) of Rule 9 relating to Verification of the application and approval has been substituted to provide that in the following cases the application for grant of registration shall be deemed to be approved:
a) 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 or,
b) within the time period prescribed in cases where a person, other than a person notified fails to undergo authentication of Aadhaar number or,
c) 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,
d) within a period of seven working days from the date of the receipt of the clarification, information or documents furnished by the applicant.
For further details, please refer to the attached document.
Source: Central Board of Indirect Taxes & Customs
