Page 21 - GSTL_3rd September 2020_Vol 40_Part 1

GST PITARA

Central Tax Notifications

Central Goods and Services Tax Rules, 2017 - Tenth Amendment of
2020. — The Central Government has amended the Central Goods and Services
Tax Rules, 2017, inter alia, to :
(i) Substitute Rule 8(4A) to provide that where an applicant, other than
a notified person, opts for authentication of Aadhaar number, he
shall, w.e.f. 21-8-2020, undergo authentication of Aadhaar number
and the date of submission of the application in such cases shall be
the date of authentication of the Aadhaar number, or fifteen days
from the submission of the application in Part B of FORM GST
REG-01, whichever is earlier.
(ii) Substitute, w.e.f. 21-8-2020, proviso to Rule 9(1) to provide that
where a person, other than a notified person, fails to undergo au-
thentication of Aadhaar number or does not opt for authentication
of Aadhaar number, the registration shall be granted only after
physical verification of the place of business.
(iii) Insert, w.e.f. 21-8-2020, proviso to Rule 9(2) to provide that where a
person, other than a notified person, fails to undergo authentication
of Aadhaar number or does not opt for authentication of Aadhaar
number, the notice in FORM GST REG-03 may be issued not later
than twenty one days from the date of submission of the applica-
tion.
(iv) Amend Rule 9(4) to provide that where no reply is furnished by the
applicant in response to the notice issued under Rule 9(2) or where
the proper officer is not satisfied with the clarification, information
or documents furnished, he may, for reasons to be recorded in writ-
ing, reject such application and inform the applicant electronically
in FORM GST REG-05.
(v) Substitute Rule 9(5) to specify situations where the proper officer
fails to take any action, the application for grant of registration shall
be deemed to have been approved.
(vi) Amend, w.e.f. 21-8-2020, Rule 25 to provide that where physical
verification of the place of business of a person is required due to
failure of Aadhaar authentication or due to not opting for Aadhaar
authentication, or due to any other reason after the grant of registra-

GST LAW TIMES  3rd September 2020  37