Important Keyword: Notification No. 31/2023 – Central Tax, GST biometric Aadhaar authentication, Puducherry GST registration, Notification 31/2023 Central Tax, CGST Rule 8(4B) update,
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[F. No. CBIC-20006/20/2023-GST]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
New Delhi, dated the 31st July, 2023
Notification No. 31/2023 – Central Tax: Seeks to amend Notification No. 27/2022 dated 26.12.2022.
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB- SECTION (i)]
G.S.R.…(E).—In pursuance of the powers conferred by sub-rule (4B) of rule 8 of the Central Goods and Services Tax Rules, 2017, the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, the Ministry of Finance (Department of Revenue) No. 27/2022-Central Tax, dated the 26th December, 2022 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R. 903(E), dated the 26th December, 2022, namely:-
In the said notification, after the words, “State of Gujarat”, the words “and the State of Puducherry” shall be inserted.
(Alok Kumar)
Director
Note: – The principal Notification No. 27/2022- Central Tax, dated the 26th December, 2022, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 903(E), dated the 26th December, 2022 and was last amended, vide notification number 05/2023 – Central Tax, dated the 31st March, 2023 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 248(E), dated the 31st March, 2023.
📚 Frequently Asked Questions (FAQs): Notification No. 31/2023 – Central Tax
Q1: 🧐 What is Notification No. 31/2023 – Central Tax about?
Answer:
Notification No. 31/2023 – Central Tax amends Notification No. 27/2022 – Central Tax to include the Union Territory of Puducherry alongside Gujarat for the purpose of biometric-based Aadhaar authentication under Rule 8(4B) of the CGST Rules, 2017. This move aims to enhance verification protocols for new GST registrations.
Q2: 🌍 What change does Notification No. 31/2023 introduce?
Answer:
It adds the phrase “and the State of Puducherry” after “State of Gujarat” in the original notification. This means biometric Aadhaar authentication is now required in both Gujarat and Puducherry for specified GST registration applicants.
Q3: 🔐 What is biometric Aadhaar authentication under Rule 8(4B)?
Answer:
Rule 8(4B) of the CGST Rules mandates biometric-based Aadhaar authentication and document verification for select applicants to curb fraudulent GST registrations. With Notification No. 31/2023, this rule now applies to Gujarat and Puducherry.
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Q4: 📅 When was Notification No. 31/2023 issued?
Answer:
It was issued on 31st July 2023 and published in the Gazette of India. It came into effect immediately upon publication.
Q5: 👤 Who needs to follow the updated Rule 8(4B) process in Puducherry?
Answer:
New GST registrants in Puducherry (and Gujarat) falling under notified categories are required to undergo biometric Aadhaar authentication before their GSTIN is granted.
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Q6: 🏢 Does this impact existing GST registrants in Puducherry?
Answer:
No, this requirement is applicable only for new applicants falling under the scope of biometric authentication. Existing registrants remain unaffected unless directed otherwise by authorities.
Q7: 🧾 How does this affect the registration timeline?
Answer:
Biometric authentication may add a few days to the registration process due to the physical verification step. However, it greatly improves security and reduces identity fraud risks.
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Q8: 📜 Where can I access the original notification?
Answer:
The original notification can be found on the CBIC website under Notification No. 31/2023 – Central Tax. Alternatively, consult professional resources like Finodha’s GST professionals.
🧩 Summary:
Notification No. 31/2023 – Central Tax extends biometric-based Aadhaar authentication for GST registration to Puducherry under Rule 8(4B) of CGST Rules, 2017. This enhances registration scrutiny and minimizes fraudulent activity.
🏁 Conclusion:
If you’re registering a business in Puducherry or Gujarat, stay informed and compliant with the latest GST authentication norms. Consult Finodha.in for expert guidance on GST registration, return filing, and more.
Download PDF: Notification No. 31/2023 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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