Page 66 - GSTL_3rd September 2020_Vol 40_Part 1

S4 GST LAW TIMES [ Vol. 40
the place of business, carry out the verification of such documents
as he may deem fit.”;
(ii) in sub-rule (2), before the Explanation, the following proviso shall
be inserted, 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 notice in FORM
GST REG-03 may be issued not later than twenty one days from the
date of submission of the application.”;
(iii) in sub-rule (4), for the word, “shall”, the word “may” shall be sub-
stituted;
(iv) for sub-rule (5), the following sub-rule shall be substituted,
namely :-
“(5) If the proper officer fails to take any action, -
(a) within a period of three working days from the date of
submission of the application in cases where a person
successfully undergoes authentication of Aadhaar num-
ber or is notified under sub-section (6D) of section 25; or
(b) within the time period prescribed under the proviso to
sub-rule (2), in cases where a person, other than a person
notified under sub-section (6D) of section 25, fails to un-
dergo authentication of Aadhaar number as specified in
sub-rule (4A) of rule 8; or
(c) within a period of twenty one days from the date of
submission of the application in cases where a person
does not opt for authentication of Aadhaar number; or
(d) within a period of seven working days from the date of
the receipt of the clarification, information or documents
furnished by the applicant under sub-rule (2),
the application for grant of registration shall be deemed to have
been approved.”.
4. In the said rules, in rule 25, with effect from 21st August, 2020, after
the words “failure of Aadhaar authentication”, the words “or due to not opting
for Aadhaar authentication” shall be inserted.
[Notification No. 62/2020-C.T., dated 20-8-2020]

Interest on delayed payment of duty — Provision of Section 100
of Finance (No. 2) Act, 2019 amending Section 50 of CGST
Act, 2017 come into force from 1-9-2020
[Amend at page 2.57 of 12th Edition of GST Law Manual, Vol. 1, 2020-21]
In exercise of the powers conferred by sub-section (2) of section 1 of the
Finance (No. 2) Act, 2019 (23 of 2019), the Central Government hereby appoints
the 1st day of September, 2020, as the date on which the provisions of section 100
of the Finance (No. 2) Act, 2019 (23 of 2019), shall come into force.
[Notification No. 63/2020-C.T., dated 25-8-2020]
_______
GST LAW TIMES  3rd September 2020  82