Important Keyword: Notification No 62/2020 – Central Tax, Section 164 CGST Act 2017.
[F. No. CBEC-20/06/16/2018-GST (Pt. II)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
New Delhi, the 20th August, 2020
Notification No. 62/2020 – Central Tax: Seeks to make Tenth amendment (2020) to CGST Rules.
Table of Contents
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
G.S.R…(E). - In exercise of the powers conferred by section 164 of the CGST Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely: -
(1). Short Title and commencement. -
(a) These rules may be called the Central Goods and Services Tax (Tenth Amendment) Rules, 2020.
(b) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette.
(2). In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 8, for sub-rule (4A), the following sub-rule shall be substituted with effect from 01st April, 2020, 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), 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 under sub- rule (4), whichever is earlier.”.
(3). In the said rules, in rule 9, with effect from 21st August, 2020,-
(i). in sub-rule (1), for the proviso, the following provisos shall be substituted, namely:-
“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.”;
(ii). in sub-rule (2), before the Explanation, the following proviso shall be inserted, namely: -
“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.”;
(iii). in sub-rule (4), for the word, “shall”, the word “may” shall be substituted;
(iv). for sub-rule (5), the following sub-rule shall be substituted, namely: - “(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.”.
4. In the said rules, in rule 25, with effect from 21st August, 2020, after the words “failure of Aadhaar authentication”, the words “or due to not opting for Aadhaar authentication” shall be inserted.
(Pramod Kumar)
Director,
Government of India
Note: The principal rules were published in the Gazette of India, vide notification No. 3/2017-Central Tax, dated the 19th June, 2017, published vide number G.S.R. 610(E), dated the 19th June, 2017 and was last amended vide notification No. 60/2020 - Central Tax, dated the 30th July, 2020, published vide number G.S.R. 480(E), dated the 30th July, 2020.
📚 Frequently Asked Questions (FAQs): Notification No. 62/2020 – Central Tax
Q1: What is Notification No. 62/2020 – Central Tax about?
Answer:
This notification implements the Tenth Amendment to the CGST Rules, 2017, introducing Aadhaar-based authentication for GST registration.
It also defines new rules for verification, timelines, and automatic approval of GST registration applications.
Q2: When did Notification No. 62/2020 – Central Tax come into effect?
Answer:
The provisions came into force from 21st August 2020, except where otherwise specified in the notification.
Q3: What is Aadhaar authentication under GST registration?
Answer:
Aadhaar authentication means verifying the applicant’s identity using their Aadhaar number while submitting the GST REG-01 application.
If the authentication is successful, registration is granted faster without the need for physical verification.
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Q4: Which rules were amended under Notification No. 62/2020 – Central Tax?
Answer:
The following CGST Rules were amended:
Rule 8(4A) – Aadhaar authentication for registration.
Rule 9(1), (2), (4), and (5) – Timelines and procedures for granting registration.
Rule 25 – Physical verification linked to Aadhaar authentication.
Q5: What are the key changes made to Rule 8(4A)?
Answer:
Rule 8(4A) now mandates that:
Applicants (except those under Section 25(6D)) must authenticate Aadhaar while applying.
The date of submission is either the date of Aadhaar authentication or 15 days from submission of Part B of FORM GST REG-01, whichever is earlier.
Q6: What happens if an applicant does not opt for Aadhaar authentication?
Answer:
If an applicant does not undergo Aadhaar authentication, registration will only be granted after physical verification of the business premises by a proper officer under Rule 25.
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Q7: How does the amendment affect Rule 9 of the CGST Rules?
Answer:
Amendments to Rule 9 introduce:
Mandatory physical verification for applicants not completing Aadhaar authentication.
A 21-day limit for issuing FORM GST REG-03 notices.
Automatic approval of registration if the officer fails to act within specified timelines.
Q8: What are the revised timelines for GST registration approval?
Answer:
✅ If Aadhaar authenticated: Registration deemed approved within 3 working days.
✅ If Aadhaar not authenticated: Within 21 days or after physical verification.
✅ If clarification is sought: Within 7 working days after document submission.
Q9: What is Rule 25 about, and how was it amended?
Answer:
Rule 25 deals with physical verification of business premises.
After this amendment, physical verification is also required when a person does not opt for Aadhaar authentication.
Q10: Who is exempted from Aadhaar authentication under this rule?
Answer:
Persons notified under Section 25(6D) of the CGST Act — such as non-resident taxable persons, government departments, or foreign embassies — are exempted from Aadhaar authentication.
Q11: What happens if the proper officer doesn’t act on the GST application?
Answer:
If the officer fails to process the registration application within the prescribed time, the application is deemed approved automatically as per amended Rule 9(5).
Q12: What is the significance of this amendment for businesses?
Answer:
Prevents fake or fraudulent GST registrations.
Simplifies verification for genuine taxpayers.
Enhances transparency and trust in the GST system.
Saves time for applicants completing Aadhaar authentication.
Q13: How does this amendment benefit new entrepreneurs?
Answer:
Entrepreneurs can now quickly obtain GST registration if Aadhaar authentication is completed, avoiding unnecessary physical inspections and delays.
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Q14: What legal authority empowers this amendment?
Answer:
The amendment is issued under Section 164 of the CGST Act, 2017, which empowers the government to make rules for implementing GST provisions.
Q15: Who issued and signed Notification No. 62/2020 – Central Tax?
Answer:
The notification was issued by the CBIC (Central Board of Indirect Taxes and Customs) and signed by Shri Pramod Kumar, Director, Government of India.
🏁 Conclusion
Notification No. 62/2020 – Central Tax marks a major step toward strengthening GST registration integrity by making Aadhaar authentication mandatory.
It balances ease of doing business with enhanced compliance control, reducing the risk of fake registrations while speeding up approvals for genuine applicants.
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Download PDF: Notification No. 62/2020 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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