Page 65 - GSTL_3rd September 2020_Vol 40_Part 1

Central Tax Notifications

Central Goods and Services Tax Rules, 2017 — Tenth
Amendment of 2020
[Amend at pages 3.17, 3.18 & 3.26 of 12th Edition of GST Law Manual, Vol. 1, 2020-
21]
In exercise of the powers conferred by section 164 of the Central Goods
and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recom-
mendations of the Council, hereby makes the following rules further to amend
the Central Goods and Services Tax Rules, 2017, namely :-
1. Short Title and commencement. - (1) These rules may be
called the Central Goods and Services Tax (Tenth Amendment) Rules,
2020.
(2) Save as otherwise provided, they shall come into force on the
date of their publication in the Official Gazette.
2. In the Central Goods and Services Tax Rules, 2017 (hereinafter re-
ferred to as the said rules), in rule 8, for sub-rule (4A), the following sub-rule
shall be substituted with effect from 1st April, 2020, namely :-
“(4A) Where an applicant, other than a person notified under sub-
section (6D) of section 25, opts for authentication of Aadhaar number, he
shall, while submitting the application under sub-rule (4), with effect
from 21st August, 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 sub-
mission of the application in Part B of FORM GST REG-01 under sub-
rule (4), whichever is earlier.”.
3. In the said rules, in rule 9, with effect from 21st August, 2020, -
(i) in sub-rule (1), for the proviso, the following provisos shall be sub-
stituted, namely :-
“Provided that where a person, other than a person notified under
sub-section (6D) of section 25, fails to undergo authentication of
Aadhaar number as specified in sub-rule (4A) of rule 8 or does not
opt for authentication of Aadhaar number, the registration shall be
granted only after physical verification of the place of business in
the presence of the said person, in the manner provided under rule
25 :
Provided further that the proper officer may, for reasons to be rec-
orded in writing and with the approval of an officer not below the
rank of Joint Commissioner, in lieu of the physical verification of
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