Biometric Based Aadhar Authentication Applicable for Andhra Pradesh along with Gujarat and Puducherry: CBIC Notification No. 54/2023 (Central Tax)
The Central Board of Indirect Taxes and Customs (CBIC), on recommendation of the GST Council, makes the following further amendments in the Notification No. 27/2022-Central Tax, dated 26th December, 2022.
Amendment in Notification No.27/2022-Central tax
In the said notification, for the words, “State of Gujarat and the State of Puducherry”, the words “States of Andhra Pradesh, Gujarat and Puducherry” shall be substituted.
By this amendment, the state of Andhra Pradesh has been enforced for Biometric based Aadhar authentication for GST registration. Gujarat and Puducherry was already mandated for the same previously.
The principal Notification No. 27/2022- Central Tax, dated 26th December, 2022, was published in the Gazette of India, Extraordinary, Part -II, Section 3, Sub-section (i), vide number G.S.R. 903(E), dated 26th December, 2022 and was last amended, vide notification number 31/2023 –Central Tax, dated 31st July, 2023 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 574(E), dated the 31st July, 2023.
Explanatory Note
In pursuance of the above amendment, provisions of sub-rule(4A) of CGST Rule-8 (Application for registration) shall not apply in all the States and Union territories except the State of Andhra Pradesh, Gujarat and Puducherry.
As per Sub-rule (4A) of Rule-8, every application made by a person, who has opted for authentication of Aadhaar number and is identified on the common portal, based on data analysis and risk parameters, shall be followed by biometric-based Aadhaar authentication and taking photograph of the applicant where the applicant is an individual or of such individuals in relation to the applicant as notified under sub-section (6C) of section 25 where the applicant is not an individual, along with the verification of the original copy of the documents uploaded with the application in FORM GST REG-01 at one of the Facilitation Centres notified by the Commissioner for the purpose.
For an easy understanding of this amendment by the readers, it is important to put here the provisions under rule-8. Please go through the provisions under Rule-8 given below.
Provisions Under CGST Rule-8 (Application for Registration)
(1) Every person, other than a non-resident taxable person, a person required to deduct tax at source under section 51, a person required to collect tax at source under section 52 and a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 who is liable to be registered under sub-section (1) of section 25; and
Every person seeking registration under sub-section (3) of section 25 shall, before applying for registration, declare his Permanent Account Number, State or Union territory in Part A of FORM GST REG-01 on the common portal, either directly or through a Facilitation Centre notified by the Commissioner.
Provided that every person being an Input Service Distributor shall make a separate application for registration as such Input Service Distributor.
(2) The Permanent Account Number shall be validated online by the common portal from the database maintained by the Central Board of Direct Taxes and shall also be verified through separate one-time passwords sent to the mobile number and e-mail address linked to the Permanent Account Number.
(3) On successful verification of the Permanent Account Number, mobile number and email address, a temporary reference number shall be generated and communicated to the applicant on the said mobile number and e-mail address.
(4) Using the reference number generated under sub-rule (3), the applicant shall electronically submit an application in Part B of FORM GST REG-01, duly signed or verified through electronic verification code, along with the documents specified in the said Form at the common portal, either directly or through a Facilitation Centre notified by the Commissioner.
(4A)Every application made under sub-rule (4) by a person, other than a person notified under sub-section (6D) of section 25, who has opted for authentication of Aadhaar number and is identified on the common portal, based on data analysis and risk parameters, shall be followed by biometric-based Aadhaar authentication and taking photograph of the applicant where the applicant is an individual; (or)
Of such individuals in relation to the applicant as notified under sub-section (6C) of section 25 where the applicant is not an individual, along with the verification of the original copy of the documents uploaded with the application in FORM GST REG-01 at one of the Facilitation Centres notified by the Commissioner for the purpose of this sub-rule and the application shall be deemed to be complete only after completion of the process laid down under this sub-rule.
(4B) The Central Government may, on the recommendations of the Council, by notification specify the States or Union territories wherein the provisions of sub-rule (4A) shall not apply.
(5) On receipt of an application under sub-rule (4) or sub-rule (4A), an acknowledgement shall be issued electronically to the applicant in FORM GST REG-02.
(6) A person applying for registration as a casual taxable person shall be given a temporary reference number by the common portal for making advance deposit of tax in accordance with the provisions of section 27 and the acknowledgement under sub-rule (5) shall be issued electronically only after the said deposit.
To Read & Download the CBIC Notification No. 54/2023-CT CLICK HERE
To Refer the CBIC Notification No. 27/2022-CT CLICK HERE
To Read the CBIC Notification No.53/2023 CLICK HERE
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