G.S.R (E): Amendments to GST Rules

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.