G.S.R…(E): Amendments to CGST Rules, 2017

Title & Commencement: Central Goods and Services Tax (Tenth Amendment) Rules, 2020, effective upon publication.

Rule 8 Amendment: Aadhaar authentication mandatory for applicants (except notified) from April 1, 2020. Authentication date or 15 days from application submission considered.

Rule 9 Changes (from August 21, 2020): Physical business place verification required if Aadhaar authentication not done. Officer may opt for document verification with approval.

FORM GST REG-03 notice can be issued within 21 days of application. Deemed approval for registration if no action taken within stipulated timelines.

Rule 25 Amendment (from August 21, 2020): Acknowledges non-requirement or failure of Aadhaar authentication.

Issued By: Pramod Kumar, Director, Government of India.