Title & Commencement:
Central Goods and Services Tax (Tenth Amendment) Rules, 2020.
Effective upon publication in the Official Gazette.
Rule 8 Amendment:
Aadhaar authentication mandatory from April 1, 2020, for applicants (except notified).
Date of Aadhaar authentication or 15 days from submission considered.
Rule 9 Changes (from August 21, 2020):
Physical business place verification if Aadhaar authentication not done.
Officer may opt for document verification with approval.
Notice in FORM GST REG-03 may be issued within 21 days of application.
Late Fee Waiver (for July 2017 to Jan 2020):
Waiver for late fee exceeding Rs. 250 if return filed between July 1 to Sept 30, 2020.
Total late fee waived if central tax payable in the return is nil.
Issued By: Pramod Kumar, Director, Government of India.