Amendment in CGST Rules: Aadhaar Authentication and Rule 8 Modification

G.S.R. Notification: The Central Government, under the powers granted by section 164 of the CGST Act, amends the Central Goods and Services Tax Rules, 2017.

Title and Commencement: The amendment is named the "Central Goods and Services Tax (Amendment) Rules, 2023" and is deemed effective from December 26, 2022.

Rule 8 Modification: In Rule 8 of the CGST Rules, 2017: Sub-rule (4A) undergoes substitution, specifying a process for applicants opting for Aadhaar number authentication. Sub-rule (4B) sees a modification, replacing the words "provisions of" with "proviso to."

Completion of Application: The application is considered complete only after the specified additional authentication steps are fulfilled.

Role of Alok Kumar: Alok Kumar, serving as the Director, is the official signatory of the notification, indicating the authority behind the rule changes.

Publication Details: The principal rules were first published on June 19, 2017, via notification No. 3/2017-Central Tax. This amendment is the latest modification to the rules.

Effective Date: The rules are retroactively deemed to have come into force from December 26, 2022.