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.