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Notification No. 54/2023 – CGST | GST Aadhaar Biometric Rule

by | Jan 9, 2024 | GST, 2023 Notifications, Central Tax 2023 Notifications, Notifications | 0 comments

Notification No. 54/2023
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Important Keyword: Notification No. 54/2023 – Central Tax, Aadhaar Biometric GST Andhra, GST registration biometric authentication, GST rules update 2023,

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[F. No. CBIC-20006/23/2023-GST]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS

New Delhi, dated the 17th November, 2023

Notification No. 54/2023 – Central Tax: Seeks to amend Notification No. 27/2022 dated 26.12.2022 to notify biometric-based Aadhaar authentication for GST registration in the State of Andhra Pradesh.

[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, for the words, “State of Gujarat and the State of Puducherry”, the words “States of Andhra Pradesh, Gujarat and Puducherry” shall be substituted.

[F. No. CBIC-20006/23/2023-GST]

Director
(Raghavendra pal Singh)

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 31/2023 –Central Tax, dated the 31st July, 2023 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 574(E), dated the 31st July, 2023.

📚 Frequently Asked Questions (FAQs): Notification No. 54/2023 – Central Tax

Q1: 🤔 What is Notification No. 54/2023 – Central Tax about?

Answer:
This notification amends Notification No. 27/2022 – Central Tax. It expands the scope of biometric-based Aadhaar authentication for GST registration. Initially applicable in Gujarat and Puducherry, it now includes Andhra Pradesh as well.

Q2: 🌐 Which states now require Aadhaar biometric authentication for GST registration?

Answer:
As per Notification No. 54/2023 – Central Tax, biometric authentication is now mandatory for GST registration applicants in:
Andhra Pradesh
Gujarat
Puducherry

Q3: 🧾 Why is Aadhaar-based biometric authentication important for GST registration?

Answer:
It helps:
✅ Prevent fake registrations
✅ Enhance transparency in GST registration
✅ Authenticate the applicant’s identity in a secure way

Q4: 🔄 Is this a new rule or a modification to an existing rule?

Answer:
This is a modification. The original requirement came via Notification No. 27/2022. Notification No. 54/2023 simply adds Andhra Pradesh to the list of biometric authentication-enabled states.

Q5: 👤 Who must undergo this Aadhaar biometric verification in Andhra Pradesh?

Answer:
Any individual applying for new GST registration in Andhra Pradesh must now complete Aadhaar biometric authentication via designated centers. For seamless guidance, consult GST professionals at www.Finodha.in.

Q6: 🏢 Will existing taxpayers in Andhra Pradesh be affected?

Answer:
No. Existing registered GST taxpayers are not affected by this rule. It is applicable only to new applicants seeking GST registration in Andhra Pradesh.

Q7: 🗓️ When did Notification No. 54/2023 become effective?

Answer:
The notification was issued on 17th November 2023 and became effective immediately as per publication in the official Gazette.

Q8: 🚀 How can I complete my biometric-based GST registration easily?

Answer:
You can complete your GST registration with Aadhaar biometric verification by visiting GST Seva Kendras or using expert help. Need assistance? Visit: https://finodha.in/online-gst-registration/

Q9: 📢 What was the previous amendment before Notification 54/2023?

Answer:
The last amendment to Notification No. 27/2022 was through Notification No. 31/2023 – Central Tax, dated 31st July 2023.

Q10: 👨‍💼 Where can I find help with GST compliance and Aadhaar authentication?

Answer:
Contact expert GST professionals at www.Finodha.in or explore their GST compliance services at: https://finodha.in/gst-compliance/

Download PDF: Notification No. 54/2023 – Central Tax

gst-ct-54-2023Download

More Information: https://taxinformation.cbic.gov.in/

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